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 202506004 UILC 642.03-00 주제 Charitable Deduction 출시일 02/07/2025
숫자 202506004 UILC 691.01-00 주제 Includibility of Item as Income in Respect of Decedent Generally 출시일 02/07/2025
숫자 202506003 UILC 1032.00-00 주제 Exchange of Stock for Property (Recognition v. Nonrecognition) 출시일 02/07/2025
숫자 202506003 UILC 1361.00-00 주제 Definitions 출시일 02/07/2025
숫자 202506003 UILC 1361.01-02 주제 Shareholder Not an Individual or Permitted Trust or Estate 출시일 02/07/2025
숫자 202506003 UILC 1362.02-00 주제 Termination of Election 출시일 02/07/2025
숫자 202506003 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 02/07/2025
숫자 202506003 UILC 83.00-00 주제 Property Transferred in Connection With Performance of Services 출시일 02/07/2025
숫자 202506002 UILC 7701.00-00 주제 Definitions 출시일 02/07/2025
숫자 202506002 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 02/07/2025
숫자 202506001 UILC 141.00-00 주제 Private Activity Bond; Qualified Bond 출시일 02/07/2025
숫자 202506001 UILC 141.07-00 주제 Management Contracts 출시일 02/07/2025
숫자 202506000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 02/07/2025
숫자 202505027 UILC 6223B.00-00, 6235B.00-00, 6235B.01-00 주제 Period of Limitations on Making Adjustments 출시일 01/31/2025
숫자 202505026 UILC 4945.04-04 주제 Grants to Individuals 출시일 01/31/2025
숫자 202505025 UILC 430.00-00 주제 Minimum funding standards for single-employer defined benefit pension plans 출시일 01/31/2025
숫자 202505024 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/31/2025
숫자 202505024 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/31/2025
숫자 202505023 UILC 501.07-00 주제 Social Clubs 출시일 01/31/2025
숫자 202505023 UILC 501.07-01 주제 Profit v. Not for Profit 출시일 01/31/2025
숫자 202505022 UILC 468A.01-00 주제 In General 출시일 01/31/2025
숫자 202505021 UILC 468A.01-00 주제 In General 출시일 01/31/2025
숫자 202505020 UILC 468A.01-00 주제 In General 출시일 01/31/2025
숫자 202505019 UILC 7701.00-00 주제 Definitions 출시일 01/31/2025
숫자 202505019 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025