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 202506011 UILC 1256.07-05 주제 Qualified Board or Exchange 출시일 02/07/2025
숫자 202506010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/07/2025
숫자 202506010 UILC 992.02-00 주제 Election 출시일 02/07/2025
숫자 202506009 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 02/07/2025
숫자 202506009 UILC 9100.22-00 주제 Other 출시일 02/07/2025
숫자 202506008 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 02/07/2025
숫자 202506008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/07/2025
숫자 202506007 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 02/07/2025
숫자 202506007 UILC 856.01-00 주제 Income Requirements 출시일 02/07/2025
숫자 202506007 UILC 856.02-00 주제 Investment Requirements 출시일 02/07/2025
숫자 202506006 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 02/07/2025
숫자 202506006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/07/2025
숫자 202506006 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 02/07/2025
숫자 202506005 UILC 4980.00-00 주제 Tax on Reversion of Qualified Plan Assets to Employer 출시일 02/07/2025
숫자 202506004 UILC 401.06-01 주제 In General 출시일 02/07/2025
숫자 202506004 UILC 402.08-00 주제 Rollover Contributions 출시일 02/07/2025
숫자 202506004 UILC 408.03-00 주제 Rollover Contributions 출시일 02/07/2025
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