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 202218005 UILC 1362.02-00 주제 Termination of Election 출시일 05/06/2022
숫자 202218005 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 05/06/2022
숫자 202218005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/06/2022
숫자 202218004 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 05/06/2022
숫자 202218004 UILC 1362.02-00 주제 Termination of Election 출시일 05/06/2022
숫자 202218004 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 05/06/2022
숫자 202218004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/06/2022
숫자 202218003 UILC 468A.00-00 주제 Special Rules for Decommissioning Cost 출시일 05/06/2022
숫자 202218002 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 05/06/2022
숫자 202218002 UILC 355.01-01 주제 Split-Off 출시일 05/06/2022
숫자 202218002 UILC 355.05-00 주제 Control 출시일 05/06/2022
숫자 202218002 UILC 355.05-01 주제 Distribution of Control 출시일 05/06/2022
숫자 202218002 UILC 358.00-00 주제 Basis to Distributees 출시일 05/06/2022
숫자 202218002 UILC 358.02-00 주제 Allocation of Basis 출시일 05/06/2022
숫자 202218001 UILC 1502.75-10 주제 When Group Remains in Existence 출시일 05/06/2022
숫자 202218001 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 05/06/2022
숫자 202218001 UILC 833.00-00 주제 Treatment of Blue Cross Blue Shield Organizations 출시일 05/06/2022
숫자 202218000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 05/06/2022
숫자 202217009 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 04/29/2022
숫자 202217008 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 04/29/2022
숫자 202217008 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/29/2022
숫자 202217008 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 04/29/2022
숫자 202217007 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 04/29/2022
숫자 202217007 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 04/29/2022
숫자 202217006 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 04/29/2022