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 202502003 UILC 9100.22-00 주제 Other 출시일 01/10/2025
숫자 202502003 UILC 951A.00-00 주제 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 출시일 01/10/2025
숫자 202502003 UILC 951A.02-00 주제 Net CFC Tested Income 출시일 01/10/2025
숫자 202502002 UILC 9416.00-00 주제 IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) 출시일 01/10/2025
숫자 202502002 UILC 9416.01-00 주제 FDII: Deduction Eligible Income (DEI) 출시일 01/10/2025
숫자 202502002 UILC 9416.02-00 주제 FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) 출시일 01/10/2025
숫자 202502001 UILC 263.15-03 주제 Allocation of Success-Based Fees 출시일 01/10/2025
숫자 202502001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/10/2025
숫자 202502000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/10/2025
숫자 202501018 UILC 4945.04-04 주제 Grants to Individuals 출시일 01/03/2025
숫자 202501017 UILC 4942.03-07 주제 Set-Asides 출시일 01/03/2025
숫자 202501016 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 01/03/2025
숫자 202501016 UILC 501.04-07 주제 Homeowners Association 출시일 01/03/2025
숫자 202501015 UILC 501.05-00 주제 Labor Organizations 출시일 01/03/2025
숫자 202501014 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/03/2025
숫자 202501013 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 01/03/2025
숫자 202501013 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/03/2025
숫자 202501013 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 01/03/2025
숫자 202501012 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/03/2025
숫자 202501011 UILC 7701.21-11 주제 Lawful Permanent Resident (Green Card Test) 출시일 01/03/2025
숫자 202501011 UILC 7701.21-17 주제 Coordination with Section 877 출시일 01/03/2025
숫자 202501011 UILC 7701.21-20 주제 Coordination with Income Tax Treaties 출시일 01/03/2025
숫자 202501010 UILC 165.06-00 주제 Worthless Securities 출시일 01/03/2025
숫자 202501010 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 01/03/2025
숫자 202501009 UILC 6223B.00-00 주제 Designation of Partnership Representative 출시일 01/03/2025