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 202417002 UILC 168.24-01 주제 Normalization Rules 출시일 04/26/2024
숫자 202417001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 04/26/2024
숫자 202417001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/26/2024
숫자 202417000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 04/26/2024
숫자 202416019 UILC 4945.04-04 주제 Grants to Individuals 출시일 04/19/2024
숫자 202416018 UILC 4942.03-07 주제 Set-Asides 출시일 04/19/2024
숫자 202416017 UILC 431.00-00 주제 Minimum Funding Standards for Multiemployer Plans 출시일 04/19/2024
숫자 202416016 UILC 4945.04-04 주제 Grants to Individuals 출시일 04/19/2024
숫자 202416015 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 04/16/2024
숫자 202416015 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 04/16/2024
숫자 202416015 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 04/16/2024
숫자 202416014 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 04/19/2024
숫자 202416014 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 04/19/2024
숫자 202416014 UILC 501.35-00 주제 "Exclusively" Test 출시일 04/19/2024
숫자 202416013 UILC 42.00-00 주제 Low-Income Housing Credit 출시일 04/19/2024
숫자 202416013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/19/2024
숫자 202416013 UILC 9100.01-00 주제 Section 42; Low-Income Housing Credit 출시일 04/19/2024
숫자 202416012 UILC 1031.00-00 주제 Exchange of Property Held for Productive Use or Investment 출시일 04/19/2024
숫자 202416012 UILC 1031.01-00 주제 Property Held For Productive Use or Investment 출시일 04/19/2024
숫자 202416011 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/19/2024
숫자 202416010 UILC 754.02-00 주제 Timeliness of Election 출시일 04/19/2024
숫자 202416010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/19/2024
숫자 202416010 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/19/2024
숫자 202416009 UILC 457.00-00 주제 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 출시일 04/19/2024
숫자 202416008 UILC 7701.00-00 주제 Definitions 출시일 04/19/2024