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
201020011 3121.00-00 Definitions 05/21/2010
201020010 3404.00-00 Return and Payment by Governmental Employer 05/21/2010
201020009 2104.02-00 Revocable Transfers and Transfers Within 3 Years of Death 05/21/2010
201020008 368.01-00 Statutory Merger or Consolidation (Type "A") 05/21/2010
201020007 1362.00-00 Election by Small Business Corporation 05/21/2010
201020007 1362.04-00 Inadvertent Terminations 05/21/2010
201020006 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 05/21/2010
201020006 1502.75-00 Filing Requirements 05/21/2010
201020005 104.03-00 Damages 05/21/2010
201020004 104.03-00 Damages 05/21/2010
201020003 851.02-00 Gross Income Requirement 05/21/2010
201020002 9100.00-00 Extension of Time for Making Certain Elections 05/21/2010
201020002 2056.07-00 Qualified Terminable Interest Property 05/21/2010
201020001 2041.03-00 General Power v. Not a General Power 05/21/2010
201020001 2514.02-00 Power Created After October 21, 1942 05/21/2010
201020001 2642.00-00 Inclusion Ratio 05/21/2010
201019034 501.03-02 Foundations 05/14/2010
201019033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/14/2010
201019033 501.33-00 Private v. Public Interest Served 05/14/2010
201019033 501.36-00 Business Activities 05/14/2010
201019032 412.00-00 Minimum Funding Standards 05/14/2010
201019031 412.00-00 Minimum Funding Standards 05/14/2010
201019030 412.00-00 Minimum Funding Standards 05/14/2010
201019029 412.00-00 Minimum Funding Standards 05/14/2010
201019028 412.00-00 Minimum Funding Standards 05/14/2010

Official Adobe Website