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
201917001 7701.03-06 Liquidating Trusts 04/26/2019
201917000 6110.00-00 Index for Public Inspection of Written Determination 04/26/2019
201916010 6323.01-00 Filing Notice of Lien 04/19/2019
201916009 6325.03-00 Certificate of Discharge 04/19/2019
201916008 6103.08-01 Disclosure within the Department of Treasury 04/19/2019
201916007 6103.08-02 Disclosure to the Department of Justice 04/19/2019
201916006 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/19/2019
201916006 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 04/19/2019
201916005 1402.01-00 Net Earnings From Self-Employment 04/19/2019
201916005 465.00-00 Deductions Limited to Amount at Risk 04/19/2019
201916004 3511.00-00 Certified Professional Employer Organizations 04/19/2019
201916004 7705.00-00 Definitions 04/19/2019
201916004 7705.01-02 Worksite Employee 04/19/2019
201916003 6103.02-00 Definitions 04/19/2019
201916002 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 04/19/2019
201916001 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 04/19/2019
201916000 6110.00-00 Index for Public Inspection of Written Determination 04/19/2019
201912001 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/22/2019
201912001 162.35-00 Health Insurance Costs of Self Employed Individuals 03/22/2019
201912000 6110.00-00 Index for Public Inspection of Written Determination 03/22/2019
201911018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911017 501.33-00 Private v. Public Interest Served 03/15/2019
201911016 501.33-00 Private v. Public Interest Served 03/15/2019
201911016 501.03-30 Organizational and Operational Tests 03/15/2019

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