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
202420012 1362.01-00 Eligible v. Ineligible 05/17/2024
202420013 1362.01-00 Eligible v. Ineligible 05/17/2024
202420014 1362.01-00 Eligible v. Ineligible 05/17/2024
202422006 1362.01-00 Eligible v. Ineligible 05/31/2024
202428003 1362.01-00 Eligible v. Ineligible 07/12/2024
202318005 1362.01-00 Eligible v. Ineligible 05/05/2023
202316002 1362.01-00 Eligible v. Ineligible 04/21/2023
202317014 1362.01-00 Eligible v. Ineligible 04/28/2023
202317015 1362.01-00 Eligible v. Ineligible 04/28/2023
201328004 1362.01-00 Eligible v. Ineligible 07/12/2013
201451019 1362.01-00 Eligible v. Ineligible 12/19/2014
201714018 1362.01-00 Eligible v. Ineligible 04/07/2017
201311017 1362.01-00 Eligible v. Ineligible 03/15/2013
201238006 1362.01-00 Eligible v. Ineligible 09/21/2012
201451016 1362.01-00 Eligible v. Ineligible 12/19/2014
200939006 1362.01-00 Eligible v. Ineligible 09/25/2009
201634008 1362.01-00 Eligible v. Ineligible 08/19/2016
201322036 1362.01-00 Eligible v. Ineligible 05/31/2013
201636015 1362.01-00 Eligible v. Ineligible 09/02/2016
201233004 1362.01-00 Eligible v. Ineligible 08/17/2012
201634003 1362.01-00 Eligible v. Ineligible 08/19/2016
201314030 1362.01-00 Eligible v. Ineligible 04/05/2013
201338012 1362.01-00 Eligible v. Ineligible 09/20/2013
201418044 1362.01-00 Eligible v. Ineligible 05/02/2014
201408002 1362.01-00 Eligible v. Ineligible 02/21/2014