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
201549015 7701.00-00 Definitions 12/04/2015
201549015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549014 7701.00-00 Definitions 12/04/2015
201549014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 12/04/2015
201549013 7704.03-00 Qualifying Income 12/04/2015
201549013 856.00-00 Definition of Real Estate Investment Trust 12/04/2015
201549013 856.04-00 Rents From Real Property 12/04/2015
201549012 7701.00-00 Definitions 12/04/2015
201549012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549011 7701.00-00 Definitions 12/04/2015
201549010 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/04/2015
201549009 7701.00-00 Definitions 12/04/2015
201549009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549008 7701.00-00 Definitions 12/04/2015
201549008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549007 7701.00-00 Definitions 12/04/2015
201549007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549006 7701.00-00 Definitions 12/04/2015
201549006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549005 7701.00-00 Definitions 12/04/2015
201549005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549004 7704.03-00 Qualifying Income 12/04/2015
201549003 1361.03-03 Electing Small Business Trusts 12/04/2015

Official Adobe Website