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
202110001 1361.00-00 Definitions 03/12/2021
202110001 1361.03-00 Certain Trusts Permitted as Shareholders 03/12/2021
202110001 1361.03-03 Electing Small Business Trusts 03/12/2021
202110001 1362.00-00 Election by Small Business Corporation 03/12/2021
202110001 1362.04-00 Inadvertent Terminations 03/12/2021
202110000 6110.00-00 Index for Public Inspection of Written Determination 03/12/2021
202109009 4942.03-07 Set-Asides 03/05/2021
202109008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/05/2021
202109008 501.33-00 Private v. Public Interest Served 03/05/2021
202109007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/05/2021
202109007 501.03-05 Corporations 03/05/2021
202109007 501.03-30 Organizational and Operational Tests 03/05/2021
202109007 501.33-00 Private v. Public Interest Served 03/05/2021
202109006 7701.00-00 Definitions 03/05/2021
202109006 9100.00-00 Extension of Time for Making Certain Elections 03/05/2021
202109006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2021
202109005 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 03/05/2021
202109004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/05/2021
202109004 9100.22-00 Other 03/05/2021
202109003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/05/2021
202109002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/05/2021
202109001 59A.00-00 Base Erosion and Anti-Abuse Tax 03/05/2021
202109000 6110.00-00 Index for Public Inspection of Written Determination 03/05/2021
202108011 4945.04-04 Grants to Individuals 02/26/2021
202108010 355.01-01 Split-Off 02/26/2021