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.

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编号 UILC 主题 发布日期
201516004 7701.00-00 Definitions 04/17/2015
201516004 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516003 1362.01-00 Eligible v. Ineligible 04/17/2015
201516003 1362.04-00 Inadvertent Terminations 04/17/2015
201516002 1362.02-02 Ceases to be Small Business Corporation 04/17/2015
201516002 1362.04-00 Inadvertent Terminations 04/17/2015
201516001 1362.02-02 Ceases to be Small Business Corporation 04/17/2015
201516001 1362.04-00 Inadvertent Terminations 04/17/2015
201516000 6110.00-00 Index for Public Inspection of Written Determination 04/17/2015
201515041 4945.04-04 Grants to Individuals 04/10/2015
201515040 4945.04-04 Grants to Individuals 04/10/2015
201515039 4945.04-04 Grants to Individuals 04/10/2015
201515038 4945.04-04 Grants to Individuals 04/10/2015
201515036 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 04/10/2015
201515035 501.07-00 Social Clubs 04/10/2015
201515035 501.07-02 Distribution of Assets 04/10/2015
201515035 501.07-05 Business with Nonmembers 04/10/2015
201515034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2015
201515033 6224.01-05 Tax Matters Partner May Bind Certain Other Partners 04/10/2015
201515032 469.00-00 Passive Activity Losses and Credits Limited 04/10/2015
201515032 6231.03-00 Partnership Item 04/10/2015
201515031 6103.02-02 Return Information 04/10/2015
201515030 6231.07-00 Tax Matters Partner 04/10/2015
201515029 6231.05-00 Affected Item 04/10/2015

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