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
202417016 6103.08-01 Disclosure within the Department of Treasury 04/26/2024
202417015 7453.05-00 Filing of All Documents 04/26/2024
202417014 6225B.01-00 Determination of Imputed Underpayments - BBA 04/26/2024
202417014 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024
202417013 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024
202417012 2010.04-00 Portability Election under section 2010(c)(5)(A) 04/26/2024
202417012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024
202417011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/26/2024
202417010 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/26/2024
202417009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/26/2024
202417009 457.09-00 Special Rules 04/26/2024
202417009 457.09-08 Length of Service Award Plans 04/26/2024
202417008 1504.00-00 Definitions 04/26/2024
202417008 1504.02-00 Includible Corporation v. Not an Includible Corporation 04/26/2024
202417007 2010.04-00 Portability Election under section 2010(c)(5)(A) 04/26/2024
202417007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024
202417006 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/26/2024
202417006 101.01-00 Life Insurance Proceeds Payable by Reason of Death 04/26/2024
202417006 101.01-02 Transfer for Consideration 04/26/2024
202417006 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/26/2024
202417006 1502.13-00 Intercompany Transactions 04/26/2024
202417005 7701.00-00 Definitions 04/26/2024
202417005 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024
202417005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024
202417004 7701.00-00 Definitions 04/26/2024