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
201237025 408.03-00 Rollover Contributions 09/14/2012
201237024 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/14/2012
201237023 4942.03-07 Set-Asides 09/14/2012
201237022 501.19-00 Organization of Past or Present Armed Forces Members 09/14/2012
201237021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/14/2012
201237020 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 09/14/2012
201237019 501.30-02 Dealings With Controlling Interests 09/14/2012
201237019 501.03-30 Organizational and Operational Tests 09/14/2012
201237019 501.35-00 "Exclusively" Test 09/14/2012
201237018 6103.03-00 Disclosure to Taxpayer's Designee 09/14/2012
201237018 6103.08-01 Disclosure within the Department of Treasury 09/14/2012
201237017 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/14/2012
201237017 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 09/14/2012
201237016 1362.01-03 Late Elections 09/14/2012
201237015 1361.00-00 Definitions 09/14/2012
201237015 1361.05-00 Qualified Subchapter S Subsidiary 09/14/2012
201237015 9100.00-00 Extension of Time for Making Certain Elections 09/14/2012
201237014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/14/2012
201237014 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/14/2012
201237014 9100.00-00 Extension of Time for Making Certain Elections 09/14/2012
201237013 42.14-01 Correction of Administrative Errors and Omissions 09/14/2012
201237012 381.04-00 Method of Accounting 09/14/2012
201237012 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 09/14/2012
201237011 9100.22-00 Other 09/14/2012
201237011 9114.03-06 Canada 09/14/2012

Official Adobe Website