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 202417023 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/26/2024
숫자 202417022 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/26/2024
숫자 202417021 UILC 461.01-00 주제 Accrual Method 출시일 04/26/2024
숫자 202417021 UILC 461.06-01 주제 Accrual Basis 출시일 04/26/2024
숫자 202417020 UILC 6223B.00-00 주제 Designation of Partnership Representative 출시일 04/26/2024
숫자 202417020 UILC 6231B.00-00 주제 Notice of Proceedings and Adjustments 출시일 04/26/2024
숫자 202417019 UILC 6103.02-02 주제 Return Information 출시일 04/26/2024
숫자 202417018 UILC 6232.00-00 R 1988 주제 Extension of Subchapter To Windfall Profits Tax (Repealed) 출시일 04/26/2024
숫자 202417017 UILC 6232.00-00 R 1988 주제 Extension of Subchapter To Windfall Profits Tax (Repealed) 출시일 04/26/2024
숫자 202417016 UILC 6103.08-01 주제 Disclosure within the Department of Treasury 출시일 04/26/2024
숫자 202417015 UILC 7453.05-00 주제 Filing of All Documents 출시일 04/26/2024
숫자 202417014 UILC 6225B.01-00 주제 Determination of Imputed Underpayments - BBA 출시일 04/26/2024
숫자 202417014 UILC 6231B.00-00 주제 Notice of Proceedings and Adjustments 출시일 04/26/2024
숫자 202417013 UILC 6231B.00-00 주제 Notice of Proceedings and Adjustments 출시일 04/26/2024
숫자 202417012 UILC 2010.04-00 주제 Portability Election under section 2010(c)(5)(A) 출시일 04/26/2024
숫자 202417012 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 04/26/2024
숫자 202417011 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 04/26/2024
숫자 202417010 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 04/26/2024
숫자 202417009 UILC 457.00-00 주제 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 출시일 04/26/2024
숫자 202417009 UILC 457.09-00 주제 Special Rules 출시일 04/26/2024
숫자 202417009 UILC 457.09-08 주제 Length of Service Award Plans 출시일 04/26/2024
숫자 202417008 UILC 1504.00-00 주제 Definitions 출시일 04/26/2024
숫자 202417008 UILC 1504.02-00 주제 Includible Corporation v. Not an Includible Corporation 출시일 04/26/2024
숫자 202417007 UILC 2010.04-00 주제 Portability Election under section 2010(c)(5)(A) 출시일 04/26/2024
숫자 202417007 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 04/26/2024