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
200205049 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/01/2002
200205049 4945.04-06 Expenditure Responsibility 02/01/2002
200205048 507.00-00 Termination of Private Foundation Status 02/01/2002
200205048 501.03-02 Foundations 02/01/2002
200205048 509.03-00 Continuation of Private Foundation Status 02/01/2002
200205048 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/01/2002
200205048 4941.04-00 Definition of Self-Dealing 02/01/2002
200205048 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/01/2002
200205048 4945.04-06 Expenditure Responsibility 02/01/2002
200205047 9999.98-00 Not Able to Identify Under Present List 02/01/2002
200205046 9999.98-00 Not Able to Identify Under Present List 02/01/2002
200205045 9999.98-00 Not Able to Identify Under Present List 02/01/2002
200205044 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 02/01/2002
200205043 9100.22-00 Other 02/01/2002
200205043 1503.04-04 Dual Resident Corporation 02/01/2002
200205042 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/01/2002
200205041 1362.01-03 Late Elections 02/01/2002
200205040 9100.00-00 Extension of Time for Making Certain Elections 02/01/2002
200205040 2652.01-02 Special Election for QTIP 02/01/2002
200205039 1362.01-03 Late Elections 02/01/2002
200205038 1362.01-03 Late Elections 02/01/2002
200205037 338.01-02 Time in which Election must be made 02/01/2002
200205037 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/01/2002
200205036 9100.00-00 Extension of Time for Making Certain Elections 02/01/2002
200205036 1361.05-00 Qualified Subchapter S Subsidiary 02/01/2002

Official Adobe Website