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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
202117001 2642.00-00 Inclusion Ratio 04/30/2021
202117001 9100.00-00 Extension of Time for Making Certain Elections 04/30/2021
202117000 6110.00-00 Index for Public Inspection of Written Determination 04/30/2021
202116019 4942.03-07 Set-Asides 04/23/2021
202116018 4942.03-07 Set-Asides 04/23/2021
202116017 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/23/2021
202116016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/23/2021
202116015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/23/2021
202116014 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/23/2021
202116013 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/23/2021
202116012 461.06-00 Incurred Liabilities 04/23/2021
202116011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/23/2021
202116010 1502.36-00 Unified Loss Rules 04/23/2021
202116010 9100.22-00 Other 04/23/2021
202116009 1362.01-03 Late Elections 04/23/2021
202116009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2021
202116008 1275.08-00 Integration 04/23/2021
202116008 9100.00-00 Extension of Time for Making Certain Elections 04/23/2021
202116007 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/23/2021
202116006 2632.03-00 Allocation of Unused GST Exemption 04/23/2021
202116006 2642.00-00 Inclusion Ratio 04/23/2021
202116006 2652.01-00 Transferor Defined 04/23/2021
202116006 9100.00-00 Extension of Time for Making Certain Elections 04/23/2021
202116005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/23/2021
202116005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/23/2021