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 201725007 UILC 2642.00-00 주제 Inclusion Ratio 출시일 06/23/2017
숫자 201725007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/23/2017
숫자 201725006 UILC 2642.00-00 주제 Inclusion Ratio 출시일 06/23/2017
숫자 201725006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/23/2017
숫자 201725005 UILC 2642.00-00 주제 Inclusion Ratio 출시일 06/23/2017
숫자 201725005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/23/2017
숫자 201725004 UILC 2642.00-00 주제 Inclusion Ratio 출시일 06/23/2017
숫자 201725004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/23/2017
숫자 201725003 UILC 469.03-03 주제 Definition of Activity 출시일 06/23/2017
숫자 201725003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/23/2017
숫자 201725002 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 06/23/2017
숫자 201725002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/23/2017
숫자 201725001 UILC 47.00-00 주제 Rehabilitation Credit 출시일 06/23/2017
숫자 201725001 UILC 50.00-00 주제 Special Rules for Computing Investment Credit 출시일 06/23/2017
숫자 201725001 UILC 9100.33-00 주제 Section 50(d)(5) Passthrough of Investment Credit 출시일 06/23/2017
숫자 201725000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 06/23/2017
숫자 201724026 UILC 199.00-00 주제 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 출시일 06/16/2017
숫자 201724026 UILC 199.03-00 주제 Domestic Production Gross Receipts (DPGR) 출시일 06/16/2017
숫자 201724026 UILC 199.03-05 주제 Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition 출시일 06/16/2017
숫자 201724025 UILC 3121.10-01 주제 In General 출시일 06/16/2017
숫자 201724024 UILC 7704.03-00 주제 Qualifying Income 출시일 06/16/2017
숫자 201724023 UILC 2642.00-00 주제 Inclusion Ratio 출시일 06/16/2017
숫자 201724023 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/16/2017
숫자 201724022 UILC 2642.00-00 주제 Inclusion Ratio 출시일 06/16/2017
숫자 201724022 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/16/2017