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
201743003 7701.02-00 Partnerships v. Associations 10/27/2017
201743003 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743002 457.05-00 Eligible Deferred Compensation Plan Defined 10/27/2017
201743001 1362.04-00 Inadvertent Terminations 10/27/2017
201743000 6110.00-00 Index for Public Inspection of Written Determination 10/27/2017
201742036 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/20/2017
201742035 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/20/2017
201742034 408.00-00 Individual Retirement Accounts 10/20/2017
201742033 4945.04-04 Grants to Individuals 10/20/2017
201742032 4945.04-04 Grants to Individuals 10/20/2017
201742031 4945.04-04 Grants to Individuals 10/20/2017
201742030 4945.04-04 Grants to Individuals 10/20/2017
201742029 4945.04-04 Grants to Individuals 10/20/2017
201742028 501.03-05 Corporations 10/20/2017
201742028 501.03-30 Organizational and Operational Tests 10/20/2017
201742027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/20/2017
201742026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/20/2017
201742025 6231.07-00 Tax Matters Partner 10/20/2017
201742024 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 10/20/2017
201742024 6103.11-00 Disclosure for Tax Administration Purposes 10/20/2017
201742023 9999.92-02 Privacy Act 10/20/2017
201742022 403.04-05 Retirement Income Accounts 10/20/2017
201742021 6701.02-00 Penalty Amount 10/20/2017
201742020 42.00-00 Low-Income Housing Credit 10/20/2017
201742020 9100.01-00 Section 42; Low-Income Housing Credit 10/20/2017