IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
숫자 202221012 UILC 501.07-00 주제 Social Clubs 출시일 05/27/2022
숫자 202221011 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 05/27/2022
숫자 202221011 UILC 501.35-00 주제 "Exclusively" Test 출시일 05/27/2022
숫자 202221010 UILC 501.19-00 주제 Organization of Past or Present Armed Forces Members 출시일 05/27/2022
숫자 202221009 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 05/27/2022
숫자 202221009 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 05/27/2022
숫자 202221009 UILC 501.35-00 주제 "Exclusively" Test 출시일 05/27/2022
숫자 202221008 UILC 501.02-00 주제 Title-Holding Company 출시일 05/27/2022
숫자 202221007 UILC 9100.04-00 주제 Section 168; MACRS 출시일 05/27/2022
숫자 202221006 UILC 1202.00-00 주제 50-Percent Exclusion for Gain from Certain Small Business Stocks 출시일 05/27/2022
숫자 202221005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/27/2022
숫자 202221005 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 05/27/2022
숫자 202221004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/27/2022
숫자 202221004 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 05/27/2022
숫자 202221003 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/27/2022
숫자 202221002 UILC 139.00-00 주제 Disaster Relief Payments 출시일 05/27/2022
숫자 202221002 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 05/27/2022
숫자 202221001 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 05/27/2022
숫자 202221001 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 05/27/2022
숫자 202221000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 05/27/2022
숫자 202220015 UILC 6103.00-00 주제 Confidentiality and Disclosure of Returns and Return Information 출시일 05/20/2022
숫자 202220015 UILC 6103.03-00 주제 Disclosure to Taxpayer's Designee 출시일 05/20/2022
숫자 202220014 UILC 1295.02-02 주제 Retroactive Elections 출시일 05/20/2022
숫자 202220013 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 05/20/2022
숫자 202220013 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 05/20/2022