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 202409016 UILC 6050I.01-00 주제 Compliance 출시일 03/01/2024
숫자 202409015 UILC 2010.04-00 주제 Portability Election under 2010(c)(5)(A) 출시일 03/01/2024
숫자 202409015 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 출시일 03/01/2024
숫자 202409014 UILC 42.00-00 주제 Low-Income Housing Credit 출시일 03/01/2024
숫자 202409014 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/01/2024
숫자 202409014 UILC 9100.01-00 주제 Section 42; Low-Income Housing Credit 출시일 03/01/2024
숫자 202409013 UILC 61.08-00 주제 General Exclusions From Gross Income 출시일 03/01/2024
숫자 202409012 UILC 61.08-00 주제 General Exclusions From Gross Income 출시일 03/01/2024
숫자 202409011 UILC 61.08-00 주제 General Exclusions From Gross Income 출시일 03/01/2024
숫자 202409010 UILC 61.08-00 주제 General Exclusions From Gross Income 출시일 03/01/2024
숫자 202409009 UILC 61.08-00 주제 General Exclusions From Gross Income 출시일 03/01/2024
숫자 202409008 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 03/01/2024
숫자 202409008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/01/2024
숫자 202409007 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 03/01/2024
숫자 202409007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/01/2024
숫자 202409006 UILC 7701.00-00 주제 Definitions 출시일 03/01/2024
숫자 202409006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 03/01/2024
숫자 202409005 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/01/2024
숫자 202409005 UILC 754.02-00 주제 Timeliness of Election 출시일 03/01/2024
숫자 202409005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/01/2024
숫자 202409005 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/01/2024
숫자 202409004 UILC 7701.00-00 주제 Definitions 출시일 03/01/2024
숫자 202409004 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 03/01/2024
숫자 202409003 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/01/2024
숫자 202409002 UILC 856.01-00 주제 Income Requirements 출시일 03/01/2024