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.

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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201711015 4945.04-04 Grants to Individuals 03/17/2017
201711014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/17/2017
201711014 509.01-02 Support 03/17/2017
201711014 170.09-00 Donees of Charitable Contributions in General 03/17/2017
201711013 4945.04-04 Grants to Individuals 03/17/2017
201711012 4945.04-04 Grants to Individuals 03/17/2017
201711011 139E.00-00 Indian General Welfare Benefits 03/17/2017
201711010 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 03/17/2017
201711010 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 03/17/2017
201711010 6222.03-00 Effect of Failure to Notify 03/17/2017
201711009 6662.00-00 Accuracy-related penalty 03/17/2017
201711009 6664.03-00 Reasonable Cause Exception 03/17/2017
201711008 1502.75-00 Filing Requirements 03/17/2017
201711008 9100.20-00 Section 1502; Election to File Consolidated Return 03/17/2017
201711007 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/17/2017
201711007 9100.22-00 Other 03/17/2017
201711006 1361.05-00 Qualified Subchapter S Subsidiary 03/17/2017
201711006 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711005 7701.00-00 Definitions 03/17/2017
201711005 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711004 7701.00-00 Definitions 03/17/2017
201711004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/17/2017
201711003 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711002 2601.00-00 Tax On Generation Skipping Transfers 03/17/2017
201711002 2601.04-00 Transitional Rules 03/17/2017

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