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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202044004 9100.20-00 Section 1502; Election to File Consolidated Return 10/30/2020
202044003 1362.00-00 Election by Small Business Corporation 10/30/2020
202044003 1362.04-00 Inadvertent Terminations 10/30/2020
202044002 7701.03-00 Association v. Trust 10/30/2020
202044002 7701.03-06 Liquidating Trusts 10/30/2020
202044001 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/30/2020
202044001 401.06-02 Employee Dies Before Entire Interest Distributed 10/30/2020
202044001 403.04-06 Distribution Requirements 10/30/2020
202044001 408.02-01 Benefit Distributions 10/30/2020
202044000 6110.00-00 Index for Public Inspection of Written Determination 10/30/2020
202043012 4945.04-04 Grants to Individuals 10/23/2020
202043011 4945.04-04 Grants to Individuals 10/23/2020
202043010 4942.03-07 Set-Asides 10/23/2020
202043009 4945.04-04 Grants to Individuals 10/23/2020
202043008 4945.04-04 Grants to Individuals 10/23/2020
202043007 4945.04-04 Grants to Individuals 10/23/2020
202043006 4945.04-04 Grants to Individuals 10/23/2020
202043005 3121.01-00 Wages 10/23/2020
202043005 3306.02-00 Wages 10/23/2020
202043005 3401.01-00 Wages Subject to Withholding 10/23/2020
202043004 3121.01-00 Wages 10/23/2020
202043004 3306.02-00 Wages 10/23/2020
202043004 3401.01-00 Wages Subject to Withholding 10/23/2020
202043003 3121.01-00 Wages 10/23/2020
202043003 3306.02-00 Wages 10/23/2020