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
201103026 165.06-00 Worthless Securities 01/21/2011
200851050 165.06-00 Worthless Securities 12/19/2008
201333012 165.06-00 Worthless Securities 08/16/2013
201704003 165.06-00 Worthless Securities 01/27/2017
201829004 165.06-00 Worthless Securities 07/20/2018
201830005 165.06-00 Worthless Securities 07/27/2018
201650013 165.06-00 Worthless Securities 12/09/2016
201552026 165.06-00 Worthless Securities 12/24/2015
201916004 7705.01-02 Worksite Employee 04/19/2019
200905015 2055.13-00 Works of Art and Their Copyrights 01/30/2009
202512001 104.02-00 Workmen's Compensation 03/21/2025
202111009 104.02-00 Workmen's Compensation 03/19/2021
202035001 104.02-00 Workmen's Compensation 08/28/2020
200437028 104.02-00 Workmen's Compensation 09/10/2004
200016012 104.02-00 Workmen's Compensation 04/21/2000
200721007 104.02-00 Workmen's Compensation 05/25/2007
200148040 104.02-00 Workmen's Compensation 11/30/2001
200542015 104.02-00 Workmen's Compensation 10/21/2005
200123004 104.02-00 Workmen's Compensation 06/08/2001
200108007 104.02-00 Workmen's Compensation 02/23/2001
200822002 104.02-00 Workmen's Compensation 05/30/2008
200222004 104.02-00 Workmen's Compensation 05/31/2002
200721009 104.02-00 Workmen's Compensation 05/25/2007
199918059 104.02-00 Workmen's Compensation 05/07/1999
200234024 104.02-00 Workmen's Compensation 08/23/2002