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
201928019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928018 4945.04-04 Grants to Individuals 07/12/2019
201928017 4945.04-04 Grants to Individuals 07/12/2019
201928016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/12/2019
201928016 501.07-00 Social Clubs 07/12/2019
201928015 501.03-30 Organizational and Operational Tests 07/12/2019
201928015 501.33-00 Private v. Public Interest Served 07/12/2019
201928015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/12/2019
201928014 170.10-02 Corporations 07/12/2019
201928014 172.01-00 Carryback and Carryover 07/12/2019
201928013 856.00-00 Definition of Real Estate Investment Trust 07/12/2019
201928013 856.01-00 Income Requirements 07/12/2019
201928012 1361.05-00 Qualified Subchapter S Subsidiary 07/12/2019
201928012 1362.01-01 Shareholder Consent 07/12/2019
201928012 1362.04-00 Inadvertent Terminations 07/12/2019
201928011 7701.00-00 Definitions 07/12/2019
201928011 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2019
201928010 663.00-00 Special Rules Applicable to Sections 661 and 662 07/12/2019
201928010 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928009 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 07/12/2019
201928009 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928008 168.00-00 Modified Accelerated Cost Recovery System 07/12/2019
201928008 7701.00-00 Definitions 07/12/2019
201928008 9100.04-00 Section 168; MACRS 07/12/2019

Official Adobe Website