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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 202346029 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 11/17/2023
숫자 202346028 UILC 7508A.00-00 주제 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 출시일 11/17/2023
숫자 202346027 UILC 6221B.00-00 주제 Tax Treatment Determined At Partnership Level-BBA 출시일 11/17/2023
숫자 202346026 UILC 6226B.00-00 주제 Alternative to Payment of Imputed Underpayment 출시일 11/17/2023
숫자 202346026 UILC 6226B.01-00 주제 Adjustments Taken into Account by Partner 출시일 11/17/2023
숫자 202346025 UILC 6103.00-00 주제 Confidentiality and Disclosure of Returns and Return Information 출시일 11/17/2023
숫자 202346025 UILC 6103.11-00 주제 Disclosure for Tax Administration Purposes 출시일 11/17/2023
숫자 202346025 UILC 6103.11-04 주제 Competent Authority 출시일 11/17/2023
숫자 202346025 UILC 6103.11-06 주제 Disclosure for Investigative Purposes 출시일 11/17/2023
숫자 202346024 UILC 6104.00-00 주제 Publicity of Information Required from Certain Exempt Organizations and Certain Trusts 출시일 11/17/2023
숫자 202346023 UILC 6751.02-00 주제 Approval of Determination of Penalty 출시일 11/17/2023
숫자 202346022 UILC 6751.02-00 주제 Approval of Determination of Penalty 출시일 11/17/2023
숫자 202346021 UILC 6751.02-00 주제 Approval of Determination of Penalty 출시일 11/17/2023
숫자 202346020 UILC 863.00-00 주제 Items Not Specified in Sections 861 or 862 출시일 11/17/2023
숫자 202346019 UILC 6221B.00-00 주제 Tax Treatment Determined At Partnership Level-BBA 출시일 11/17/2023
숫자 202346018 UILC 863.00-00 주제 Items Not Specified in Sections 861 or 862 출시일 11/17/2023
숫자 202346017 UILC 863.00-00 주제 Items Not Specified in Sections 861 or 862 출시일 11/17/2023
숫자 202346016 UILC 6221.00-00 주제 Tax Treatment Determined At Partnership Level 출시일 11/17/2023
숫자 202346016 UILC 6241.00-00 주제 Partner's Return Must Be Consistent with Partnership Return 출시일 11/17/2023
숫자 202346016 UILC 741.00-00 주제 Recognition and Character of Gain or Loss on Sale or Exchange 출시일 11/17/2023
숫자 202346016 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 11/17/2023
숫자 202346015 UILC 7605.00-00 주제 Time and Place of Examination 출시일 11/17/2023
숫자 202346015 UILC 7605.01-00 주제 Restrictions on Examination of Taxpayer 출시일 11/17/2023
숫자 202346014 UILC 6206.00-00 주제 Special Rules Applicable to Excessive Claims Under Sections 6420, 6421, 6424 and 6427 출시일 11/17/2023
숫자 202346013 UILC 6201.00-00 주제 Assessment Authority 출시일 11/17/2023