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.
도움말 찾기
숫자 UILC 주제 출시일
201607002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607001 1361.01-04 More than One Class of Stock 02/12/2016
201607000 6110.00-00 Index for Public Inspection of Written Determination 02/12/2016
201606033 4942.03-07 Set-Asides 02/05/2016
201606032 408.03-00 Rollover Contributions 02/05/2016
201606031 4945.04-04 Grants to Individuals 02/05/2016
201606030 501.03-02 Foundations 02/05/2016
201606030 507.06-00 Imposition of Tax 02/05/2016
201606030 4941.04-00 Definition of Self-Dealing 02/05/2016
201606030 4942.03-00 Qualifying Distribution 02/05/2016
201606030 4945.04-00 Definition of Taxable Expenditure 02/05/2016
201606029 414.00-00 Definitions and Special Rules 02/05/2016
201606029 414.09-00 Certain Employee Contributions 02/05/2016
201606028 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 02/05/2016
201606028 4261.01-00 Amounts Paid 02/05/2016
201606027 465.01-01 Borrowed Amounts 02/05/2016
201606027 465.04-01 Real Property 02/05/2016
201606027 704.06-00 Limitation on Allowance of Losses 02/05/2016
201606027 752.06-01 Economic Risk of Loss 02/05/2016
201606026 142.04-00 Qualified Residential Rental Project 02/05/2016
201606026 42.00-00 Low-Income Housing Credit 02/05/2016
201606026 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606025 337.13-00 Loss on Stock of Subsidiary 02/05/2016
201606025 337.16-00 Loss Disallowance 02/05/2016
201606025 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/05/2016