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
202020003 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/15/2020
202020003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/15/2020
202020002 170.14-00 Qualified Conservation Contribution 05/15/2020
202020001 6231.03-00 Partnership Item 05/15/2020
202020001 6231.05-00 Affected Item 05/15/2020
202020000 6110.00-00 Index for Public Inspection of Written Determination 05/15/2020
202019031 4945.04-04 Grants to Individuals 05/08/2020
202019030 4945.04-04 Grants to Individuals 05/08/2020
202019029 501.36-00 Business Activities 05/08/2020
202019028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/08/2020
202019028 501.03-05 Corporations 05/08/2020
202019027 501.07-00 Social Clubs 05/08/2020
202019026 115.03-00 Essential Governmental Function 05/08/2020
202019026 115.06-02 Accruing to the State v. Accruing to Nongovernmental Persons 05/08/2020
202019025 1361.00-00 Definitions 05/08/2020
202019025 1361.05-00 Qualified Subchapter S Subsidiary 05/08/2020
202019025 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019024 7701.00-00 Definitions 05/08/2020
202019024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019023 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/08/2020
202019022 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/08/2020
202019022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/08/2020
202019021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019020 7701.00-00 Definitions 05/08/2020
202019020 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020

Official Adobe Website