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.
寻求帮助
编号 UILC 主题 发布日期
编号 201041048 UILC 501.35-00 主题 "Exclusively" Test 发布日期 10/15/2010
编号 201041047 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 10/15/2010
编号 201041047 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 10/15/2010
编号 201041047 UILC 501.03-08 主题 Educational Organizations 发布日期 10/15/2010
编号 201041047 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 10/15/2010
编号 201041046 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 10/15/2010
编号 201041046 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 10/15/2010
编号 201041046 UILC 501.03-08 主题 Educational Organizations 发布日期 10/15/2010
编号 201041046 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 10/15/2010
编号 201041045 UILC 501.35-00 主题 "Exclusively" Test 发布日期 10/15/2010
编号 201041045 UILC 504.50-00 主题 Denial of Exemption 发布日期 10/15/2010
编号 201041044 UILC 3402.00-00 主题 Income Tax Collected at Source 发布日期 10/15/2010
编号 201041044 UILC 6521.01-00 主题 Self Employment Tax and Tax on Wages 发布日期 10/15/2010
编号 201041043 UILC 3121.10-04 主题 Industry Practice 发布日期 10/15/2010
编号 201041042 UILC 6662A.00-00 主题 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 发布日期 10/15/2010
编号 201041041 UILC 6224.01-03 主题 Binds All Partners 发布日期 10/15/2010
编号 201041040 UILC 1366.00-00 主题 Pass-Thru of Items to Shareholders 发布日期 10/15/2010
编号 201041039 UILC 6224.01-01 主题 Settlement Agreement 发布日期 10/15/2010
编号 201041038 UILC 6223.03-00 主题 Mailing Notice 发布日期 10/15/2010
编号 201041037 UILC 6231.07-00 主题 Tax Matters Partner 发布日期 10/15/2010
编号 201041036 UILC 6222.00-00 主题 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 发布日期 10/15/2010
编号 201041035 UILC 6331.12-00 主题 Failure to Surrender Property (See 6332.00-00) 发布日期 10/15/2010
编号 201041035 UILC 6332.05-00 主题 Enforcement of Levy 发布日期 10/15/2010
编号 201041034 UILC 856.01-00 主题 Income Requirements 发布日期 10/15/2010
编号 201041033 UILC 851.02-00 主题 Gross Income Requirement 发布日期 10/15/2010