Full Idea
The most sophisticated account of truth-making to have appeared to date is the 'isomorphism' theory of the Tractatus.
Gist of Idea
The best account of truth-making is isomorphism
Source
report of Ludwig Wittgenstein (Tractatus Logico-Philosophicus [1921]) by Mulligan/Simons/Smith - Truth-makers §5
Book Reference
'Truth and Truth-Making', ed/tr. Lowe,E.J./Rami,A. [Acumen 2009], p.74
A Reaction
Wittgenstein's theory is clearly closely related to Russell's 'congruence' theory of correspondence of around 1912.