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
200840009 1362.00-00 Election by Small Business Corporation 10/03/2008
200840009 1362.01-00 Eligible v. Ineligible 10/03/2008
200840009 1362.04-00 Inadvertent Terminations 10/03/2008
200840008 2055.12-10 Reformations of Nonqualifying Interests 10/03/2008
200840007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2008
200840007 7701.00-00 Definitions 10/03/2008
200840006 355.01-00 Spin-Off 10/03/2008
200840006 368.04-00 Assets for Control of Transferee (Type "D") 10/03/2008
200840005 754.02-00 Timeliness of Election 10/03/2008
200840005 9100.15-0-0 (blank) 10/03/2008
200840004 1362.04-00 Inadvertent Terminations 10/03/2008
200840003 1362.04-00 Inadvertent Terminations 10/03/2008
200840002 7701.00-00 Definitions 10/03/2008
200840001 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 10/03/2008
200839040 501.33-00 Private v. Public Interest Served 09/26/2008
200839039 9100.00-00 Extension of Time for Making Certain Elections 09/26/2008
200839038 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 09/26/2008
200839037 501.03-23 Schools, Colleges, etc. 09/26/2008
200839037 501.03-27 Student, Faculty, and Alumni Groups; Fraternities and Sororities 09/26/2008
200839036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 09/26/2008
200839035 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 09/26/2008
200839034 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 09/26/2008
200839033 1221.00-00 Capital Asset v. Not a Capital Asset 09/26/2008
200839032 104.02-00 Workmen's Compensation 09/26/2008
200839031 2632.01-00 Time and Manner of Allocation 09/26/2008