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 200752005 UILC 7701.00-00 主题 Definitions 发布日期 12/28/2007
编号 200752005 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 12/28/2007
编号 200752004 UILC 528.00-00 主题 Certain Homeowners Associations 发布日期 12/28/2007
编号 200752004 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/28/2007
编号 200752003 UILC 1362.01-03 主题 Late Elections 发布日期 12/28/2007
编号 200752002 UILC 168.29-02 主题 Tax-Exempt Use Property 发布日期 12/28/2007
编号 200752001 UILC 1362.01-03 主题 Late Elections 发布日期 12/28/2007
编号 200751036 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 12/21/2007
编号 200751035 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 12/21/2007
编号 200751034 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 12/21/2007
编号 200751033 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 12/21/2007
编号 200751032 UILC 408.03-00 主题 Rollover Contributions 发布日期 12/21/2007
编号 200751031 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 12/21/2007
编号 200751030 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 12/21/2007
编号 200751029 UILC 412.00-00 主题 Minimum Funding Standards 发布日期 12/21/2007
编号 200751028 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 12/21/2007
编号 200751027 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 12/21/2007
编号 200751026 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 12/21/2007
编号 200751025 UILC 6511.09-00 主题 Timeliness of Claim 发布日期 12/21/2007
编号 200751024 UILC 367.01-00 主题 Transfer to Foreign Corporations Subject to Section 367(a) 发布日期 12/21/2007
编号 200751023 UILC 856.00-00 主题 Definition of Real Estate Investment Trust 发布日期 12/21/2007
编号 200751022 UILC 2702.02-02 主题 Personal Residence in Trust 发布日期 12/21/2007
编号 200751021 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 12/21/2007
编号 200751021 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/21/2007
编号 200751020 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 12/21/2007