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
201617002 61.00-00 Gross Income v. Not Gross Income 04/22/2016
201617002 61.13-00 Refunds and Reimbursements 04/22/2016
201617002 61.13-06 Moving Expenses 04/22/2016
201617001 1362.04-00 Inadvertent Terminations 04/22/2016
201617000 6110.00-00 Index for Public Inspection of Written Determination 04/22/2016
201616013 408.03-00 Rollover Contributions 04/15/2016
201616012 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/15/2016
201616011 6201.01-06 Assessment of Criminal Restitution 04/15/2016
201616010 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 04/15/2016
201616009 172.01-00 Carryback and Carryover 04/15/2016
201616009 9100.00-00 Extension of Time for Making Certain Elections 04/15/2016
201616008 9832.00-00 Definitions for Chapter 100 04/15/2016
201616007 42.00-00 Low-Income Housing Credit 04/15/2016
201616007 9100.01-00 Section 42; Low-Income Housing Credit 04/15/2016
201616006 1502.21-00 Consolidated Net Operating Loss Deduction 04/15/2016
201616006 9100.22-00 Other 04/15/2016
201616005 468A.04-02 Revised Schedules 04/15/2016
201616004 453.06-00 Timely v. Untimely Elections 04/15/2016
201616003 468A.04-02 Revised Schedules 04/15/2016
201616002 162.05-10 Campaign, Political, etc., Expenses 04/15/2016
201616001 1362.04-00 Inadvertent Terminations 04/15/2016
201616000 6110.00-00 Index for Public Inspection of Written Determination 04/15/2016
201615025 408.03-00 Rollover Contributions 04/08/2016
201615024 408.03-00 Rollover Contributions 04/08/2016
201615023 408.03-00 Rollover Contributions 04/08/2016