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 201714034 UILC 4945.04-04 主题 Grants to Individuals 发布日期 04/07/2017
编号 201714033 UILC 4945.04-04 主题 Grants to Individuals 发布日期 04/07/2017
编号 201714032 UILC 4945.04-04 主题 Grants to Individuals 发布日期 04/07/2017
编号 201714031 UILC 501.32-00 主题 Income Inures v. does Not Inure to Private Individual 发布日期 04/07/2017
编号 201714031 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 04/07/2017
编号 201714031 UILC 501.36-00 主题 Business Activities 发布日期 04/07/2017
编号 201714030 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 04/07/2017
编号 201714030 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 04/07/2017
编号 201714029 UILC 199.04-01 主题 Cost of Goods Sold Allocable to Domestic Production Gross Receipts 发布日期 04/07/2017
编号 201714029 UILC 199.04-02 主题 Other Deductions Poperly Allocable to Domestic Production Gross Receipts or Gross Income Attributable to Domestic Production Gross Receipts 发布日期 04/07/2017
编号 201714029 UILC 861.08-00 主题 Allocation and Apportionment of Deductions (In General) 发布日期 04/07/2017
编号 201714028 UILC 707.00-00 主题 Transactions Between Partner and Partnership 发布日期 04/07/2017
编号 201714027 UILC 2010.04-00 主题 Portability Election under � 2010(c)(5)(A) 发布日期 04/07/2017
编号 201714027 UILC 9100.35-00 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 发布日期 04/07/2017
编号 201714026 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/07/2017
编号 201714025 UILC 2010.04-00 主题 Portability Election under � 2010(c)(5)(A) 发布日期 04/07/2017
编号 201714025 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/07/2017
编号 201714024 UILC 1362.01-03 主题 Late Elections 发布日期 04/07/2017
编号 201714023 UILC 2010.04-00 主题 Portability Election under � 2010(c)(5)(A) 发布日期 04/07/2017
编号 201714023 UILC 9100.35-00 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 发布日期 04/07/2017
编号 201714022 UILC 2010.04-00 主题 Portability Election under � 2010(c)(5)(A) 发布日期 04/07/2017
编号 201714022 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/07/2017
编号 201714021 UILC 831.00-00 主题 Tax On Insurance Companies Other Than Life Insurance Companies 发布日期 04/07/2017
编号 201714021 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/07/2017
编号 201714020 UILC 2056.07-01 主题 Effective Election 发布日期 04/07/2017