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
202435007 412.00-00 Minimum Funding Standards 08/30/2024
202435007 412.06-00 Minimum Funding Waiver 08/30/2024
202435006 144.01-06 Restrictions on Certain Facilities 08/30/2024
202435005 9100.00-00 Extension of Time for Making Certain Elections 08/30/2024
202435004 9100.00-00 Extension of Time for Making Certain Elections 08/30/2024
202435004 9100.10-00 Section 446 08/30/2024
202435004 9100.10-01 Accounting Methods 08/30/2024
202435003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/30/2024
202435003 9100.00-00 Extension of Time for Making Certain Elections 08/30/2024
202435002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/30/2024
202435002 9100.00-00 Extension of Time for Making Certain Elections 08/30/2024
202435001 1502.98-05 Apportionment 08/30/2024
202435001 9100.22-00 Other 08/30/2024
202435000 6110.00-00 Index for Public Inspection of Written Determination 08/30/2024
202434017 4945.04-04 Grants to Individuals 08/23/2024
202434016 4945.04-04 Grants to Individuals 08/23/2024
202434015 4945.04-04 Grants to Individuals 08/23/2024
202434014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/23/2024
202434014 501.03-05 Corporations 08/23/2024
202434014 501.33-00 Private v. Public Interest Served 08/23/2024
202434013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/23/2024
202434013 501.04-07 Homeowners Association 08/23/2024
202434012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/23/2024
202434012 501.33-00 Private v. Public Interest Served 08/23/2024
202434011 162.21-01 Fines, Penalties and Other Amounts 08/23/2024