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
202126004 1362.02-00 Termination of Election 07/02/2021
202126004 1362.04-00 Inadvertent Terminations 07/02/2021
202126003 101.01-02 Transfer for Consideration 07/02/2021
202126003 1502.13-00 Intercompany Transactions 07/02/2021
202126002 9100.00-00 Extension of Time for Making Certain Elections 07/02/2021
202126001 401.29-00 Cash or Deferred Arrangements 07/02/2021
202126001 414.09-00 Certain Employee Contributions 07/02/2021
202126000 6110.00-00 Index for Public Inspection of Written Determination 07/02/2021
202125023 501.03-30 Organizational and Operational Tests 06/25/2021
202125023 501.33 00 Private v. Public Interest Served 06/25/2021
202125022 501.03-30 Organizational and Operational Tests 06/25/2021
202125022 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 06/25/2021
202125021 4945.04-04 Grants to Individuals 06/25/2021
202125020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/25/2021
202125020 501.03-30 Organizational and Operational Tests 06/25/2021
202125019 6201.01-06 Assessment of Criminal Restitution 06/25/2021
202125018 6201.01-06 Assessment of Criminal Restitution 06/25/2021
202125017 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 06/25/2021
202125016 6201.01-06 Assessment of Criminal Restitution 06/25/2021
202125015 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 06/25/2021
202125015 6532.02-04 Extension of Time 06/25/2021
202125014 6201.01-06 Assessment of Criminal Restitution 06/25/2021
202125013 6201.01-06 Assessment of Criminal Restitution 06/25/2021
202125012 6201.01-06 Assessment of Criminal Restitution 06/25/2021
202125011 6201.01-06 Assessment of Criminal Restitution 06/25/2021