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 202404003 UILC 408.03-00 주제 Rollover Contributions 출시일 01/26/2024
숫자 202404002 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/26/2024
숫자 202404001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/26/2024
숫자 202404000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/26/2024
숫자 202403021 UILC 4945.04-04 주제 Grants to Individuals 출시일 01/19/2024
숫자 202403020 UILC 4945.04-04 주제 Grants to Individuals 출시일 01/19/2024
숫자 202403019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/19/2024
숫자 202403019 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/19/2024
숫자 202403018 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/19/2024
숫자 202403017 UILC 501.07-00 주제 Social Clubs 출시일 01/19/2024
숫자 202403016 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/19/2024
숫자 202403016 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/19/2024
숫자 202403015 UILC 501.03-05 주제 Corporations 출시일 01/19/2024
숫자 202403015 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 01/19/2024
숫자 202403014 UILC 501.07-00 주제 Social Clubs 출시일 01/19/2024
숫자 202403013 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/19/2024
숫자 202403013 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 01/19/2024
숫자 202403012 UILC 83.02-04 주제 Revocability of Election 출시일 01/19/2024
숫자 202403011 UILC 2056.00-00 주제 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 출시일 01/19/2024
숫자 202403011 UILC 2056.07-00 주제 Qualified Terminable Interest Property 출시일 01/19/2024
숫자 202403011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/19/2024
숫자 202403010 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 01/19/2024
숫자 202403010 UILC 9100.22-00 주제 Other 출시일 01/19/2024
숫자 202403009 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 01/19/2024
숫자 202403009 UILC 2642.00-00 주제 Inclusion Ratio 출시일 01/19/2024