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.
Помощь по поиску
Номер UILC Тема Дата публикации
200749001 1503.04-04 Dual Resident Corporation 12/07/2007
200748023 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/30/2007
200748022 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/30/2007
200748021 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/30/2007
200748020 501.19-00 Organization of Past or Present Armed Forces Members 11/30/2007
200748019 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/30/2007
200748018 3231.01-00 Employers v. Not Employers 11/30/2007
200748017 7701.00-00 Definitions 11/30/2007
200748017 9100.00-00 Extension of Time for Making Certain Elections 11/30/2007
200748017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/30/2007
200748016 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/30/2007
200748016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2007
200748016 2663.00-00 Regulations 11/30/2007
200748015 382.07-00 Ownership Change 11/30/2007
200748015 382.09-01 3-year Period 11/30/2007
200748014 1362.01-03 Late Elections 11/30/2007
200748013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/30/2007
200748013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2007
200748013 2663.00-00 Regulations 11/30/2007
200748012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/30/2007
200748012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2007
200748012 2663.00-00 Regulations 11/30/2007
200748011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/30/2007
200748011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2007
200748011 2663.00-00 Regulations 11/30/2007