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
201827001 9100.22-00 Other 07/06/2018
201827000 6110.00-00 Index for Public Inspection of Written Determination 07/06/2018
201826018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/29/2018
201826017 4945.04-04 Grants to Individuals 06/29/2018
201826016 4945.04-04 Grants to Individuals 06/29/2018
201826015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826011 6015.00-00 Innocent spouse (including Sections 66, 6013) 06/29/2018
201826010 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 06/29/2018
201826009 414.08-00 Church Plan 06/29/2018
201826008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826008 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826007 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826006 2632.00-00 Special Rules for Allocation of GST Exemption 06/29/2018
201826006 2642.00-00 Inclusion Ratio 06/29/2018
201826006 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826005 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826004 338.01-02 Time in which Election must be made 06/29/2018

Official Adobe Website