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
201312019 1502.92-00 Carryover and Carryback 03/22/2013
201312018 9100.00-00 Extension of Time for Making Certain Elections 03/22/2013
201312018 2632.00-00 Special Rules for Allocation of GST Exemption 03/22/2013
201312018 2642.00-00 Inclusion Ratio 03/22/2013
201312017 351.00-00 Transfer to Corporation Controlled by Transferor 03/22/2013
201312017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/22/2013
201312017 355.01-00 Spin-Off 03/22/2013
201312017 368.00-00 Definitions Relating to Corporate Reorganizations 03/22/2013
201312017 368.01-00 Statutory Merger or Consolidation (Type "A") 03/22/2013
201312016 1362.04-00 Inadvertent Terminations 03/22/2013
201312015 7701.00-00 Definitions 03/22/2013
201312015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312014 7701.00-00 Definitions 03/22/2013
201312014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312013 7701.00-00 Definitions 03/22/2013
201312013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312012 7701.00-00 Definitions 03/22/2013
201312012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312011 7701.00-00 Definitions 03/22/2013
201312011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312010 7701.00-00 Definitions 03/22/2013
201312010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312009 7701.00-00 Definitions 03/22/2013
201312009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312008 7701.00-00 Definitions 03/22/2013

Official Adobe Website