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 202505019 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/31/2025
숫자 202505018 UILC 412.00-00 주제 Minimum Funding Standards 출시일 01/31/2025
숫자 202505018 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 01/31/2025
숫자 202505017 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/31/2025
숫자 202505017 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505016 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505015 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505015 UILC 9100.22-00 주제 Other 출시일 01/31/2025
숫자 202505015 UILC 951A.00-00 주제 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 출시일 01/31/2025
숫자 202505015 UILC 951A.02-00 주제 Net CFC Tested Income 출시일 01/31/2025
숫자 202505014 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505014 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505014 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505013 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 01/31/2025
숫자 202505013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505012 UILC 7701.00-00 주제 Definitions 출시일 01/31/2025
숫자 202505012 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/31/2025
숫자 202505011 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 01/31/2025
숫자 202505011 UILC 9100.22-00 주제 Other 출시일 01/31/2025
숫자 202505010 UILC 7701.00-00 주제 Definitions 출시일 01/31/2025
숫자 202505010 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/31/2025
숫자 202505009 UILC 1400Z.01-00 주제 Designation of Opportunity Zones 출시일 01/31/2025
숫자 202505009 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/31/2025
숫자 202505009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505008 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025