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
201012011 7701.00-00 Definitions 03/26/2010
201012010 7701.00-00 Definitions 03/26/2010
201012009 7701.00-00 Definitions 03/26/2010
201012008 7701.00-00 Definitions 03/26/2010
201012007 7701.00-00 Definitions 03/26/2010
201012006 7701.00-00 Definitions 03/26/2010
201012005 7701.00-00 Definitions 03/26/2010
201012004 7701.00-00 Definitions 03/26/2010
201012003 7701.00-00 Definitions 03/26/2010
201012002 7701.00-00 Definitions 03/26/2010
201012001 7701.00-00 Definitions 03/26/2010
201011037 7425.00-00 Discharge of Liens 03/19/2010
201011036 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/19/2010
201011035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/19/2010
201011034 664.00-00 Charitable Remainder Trusts 03/19/2010
201011034 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/19/2010
201011034 4947.02-00 Split-Interest Trusts 03/19/2010
201011033 6223.05-00 Tax Matters Partner 03/19/2010
201011032 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/19/2010
201011031 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 03/19/2010
201011030 6229.05-00 Unidentified Partner 03/19/2010
201011029 6223.00-00 Notice to Partners of Proceedings 03/19/2010
201011028 6231.07-00 Tax Matters Partner 03/19/2010
201011027 6229.05-00 Unidentified Partner 03/19/2010
201011026 6231.00-00 Definitions and Special Rules 03/19/2010

Official Adobe Website