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
201622002 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622001 351.13-00 Investment Company Exception 05/27/2016
201622000 6110.00-00 Index for Public Inspection of Written Determination 05/27/2016
201621022 408.03-00 Rollover Contributions 05/20/2016
201621021 408.03-00 Rollover Contributions 05/18/2016
201621020 408.03-00 Rollover Contributions 05/20/2016
201621019 4945.04-04 Grants to Individuals 05/20/2016
201621018 4945.04-04 Grants to Individuals 05/20/2016
201621017 501.06-03 Professional Associations (See Also 0501.03-11) 05/20/2016
201621016 501.03-08 Educational Organizations 05/20/2016
201621015 170.07-06 Publicly Supported Organizations 05/20/2016
201621014 6103.05-05 Disclosure of Estate Return 05/20/2016
201621014 6103.05-08 Disclosure of Decedent's Return 05/20/2016
201621013 7402.00-00 Jurisdiction of District Courts 05/20/2016
201621012 7602.00-00 Examination of Books and Witnesses 05/20/2016
201621011 9999.92-01 Freedom of Information Act 05/20/2016
201621010 69.04.00-00 REFUNDS: Offset 05/20/2016
201621009 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/20/2016
201621009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/20/2016
201621008 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/20/2016
201621008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/20/2016
201621007 2010.00-00 Unified Credit Against Estate Tax 05/20/2016
201621007 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621006 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621005 7701.00-00 Definitions 05/20/2016

Official Adobe Website