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
201714003 642.03-00 Charitable Deduction 04/07/2017
201714002 4941.04-00 Definition of Self-Dealing 04/07/2017
201714002 4945.05-00 Other Definitions 04/07/2017
201714002 4947.02-00 Split-Interest Trusts 04/07/2017
201714002 507.00-00 Termination of Private Foundation Status 04/07/2017
201714002 642.03-00 Charitable Deduction 04/07/2017
201714001 115.00-00 Income of States, Municipalities, etc. 04/07/2017
201714000 6110.00-00 Index for Public Inspection of Written Determination 04/07/2017
201713013 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/31/2017
201713012 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/31/2017
201713011 4945.04-04 Grants to Individuals 03/31/2017
201713010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/31/2017
201713009 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/31/2017
201713009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/31/2017
201713008 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/31/2017
201713008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/31/2017
201713007 860D.00-00 REMIC Defined 03/31/2017
201713006 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/31/2017
201713006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/31/2017
201713005 168.00-00 Modified Accelerated Cost Recovery System 03/31/2017
201713005 9100.04-00 Section 168; MACRS 03/31/2017
201713004 168.00-00 Modified Accelerated Cost Recovery System 03/31/2017
201713004 9100.04-00 Section 168; MACRS 03/31/2017
201713003 4947.02-00 Split-Interest Trusts 03/31/2017
201713002 4947.02-00 Split-Interest Trusts 03/31/2017

Official Adobe Website