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.
尋求幫助
編號 UILC 主題 發布日期
編號 202514006 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/03/2025
編號 202514005 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/03/2025
編號 202514005 UILC 501.32-00 Income Inures v. does Not Inure to Private Individual 主題 發布日期 04/03/2025
編號 202514005 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 04/03/2025
編號 202514004 UILC 6211.00-00 主題 Definition of a Deficiency 發布日期 04/04/2025
編號 202514004 UILC 6662.00-00 主題 Accuracy-related penalty 發布日期 04/04/2025
編號 202514004 UILC 6676.00-00 主題 Erroneous claim for refund or credit 發布日期 04/04/2025
編號 202514003 UILC 6662.00-00 主題 Accuracy-related penalty 發布日期 04/04/2025
編號 202514003 UILC 6664.01-00 主題 Definition of Underpayment 發布日期 04/04/2025
編號 202514003 UILC 6676.00-00 主題 Erroneous claim for refund or credit 發布日期 04/04/2025
編號 202514002 UILC 6331.18-00 主題 Levy Procedure 發布日期 04/04/2025
編號 202514001 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/04/2025
編號 202514000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 04/04/2025
編號 202513003 UILC 2032.00-00 主題 Alternate Valuation 發布日期 03/28/2025
編號 202513003 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/28/2025
編號 202513002 UILC 2056A.00-00 主題 Qualified Domestic Trusts (Deductible v. Not Deductible) 發布日期 03/28/2025
編號 202513002 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/28/2025
編號 202513001 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 03/28/2025
編號 202513001 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 發布日期 03/28/2025
編號 202513000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 03/28/2025
編號 202512006 UILC 4945.04-04 主題 Grants to Individuals 發布日期 03/19/2025
編號 202512005 UILC 4945.04-04 主題 Grants to Individuals 發布日期 03/19/2025
編號 202512004 UILC 509.02-01 主題 Publicly Supported Organizations 發布日期 03/19/2025
編號 202512003 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 03/19/2025
編號 202512003 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 03/19/2025