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
201528010 115.00-00 Income of States, Municipalities, etc. 07/10/2015
201528010 115.03-00 Essential Governmental Function 07/10/2015
201528009 1295.02-02 Retroactive Elections 07/10/2015
201528008 1295.02-02 Retroactive Elections 07/10/2015
201528007 1502.13-00 Intercompany Transactions 07/10/2015
201528007 708.01-00 Termination 07/10/2015
201528006 355.01-00 Spin-Off 07/10/2015
201528006 368.04-00 Assets for Control of Transferee (Type "D") 07/10/2015
201528005 146.00-00 Volume Cap 07/10/2015
201528005 146.07-00 Carryforward of Allocation 07/10/2015
201528005 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528005 9100.03-00 Section 146; Volume Cap 07/10/2015
201528004 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/10/2015
201528004 3121.00-00 Definitions 07/10/2015
201528004 3306.00-00 Definitions 07/10/2015
201528004 3401.00-00 Definitions 07/10/2015
201528003 108.00-00 Income From Discharge of Indebtedness 07/10/2015
201528003 108.01-00 Exclusion From Gross Income 07/10/2015
201528003 108.02-01 Election to Reduce Basis of Depreciable Property First 07/10/2015
201528003 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528003 9100.22-00 Other 07/10/2015
201528002 9100.22-00 Other 07/10/2015
201528002 992.02-00 Election 07/10/2015
201528001 83.00-00 Property Transferred in Connection With Performance of Services 07/10/2015
201528000 6110.00-00 Index for Public Inspection of Written Determination 07/10/2015