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
201103022 954.02-07 Nonfunctional Currency Transactions 01/21/2011
201103021 1361.05-00 Qualified Subchapter S Subsidiary 01/21/2011
201103021 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103020 08.00.00-00 BANKRUPTCY ACT PROCEEDINGS 01/21/2011
201103019 851.02-00 Gross Income Requirement 01/21/2011
201103018 707.01-00 Not in Capacity as Partner 01/21/2011
201103017 851.02-00 Gross Income Requirement 01/21/2011
201103016 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103016 2632.00-00 Special Rules for Allocation of GST Exemption 01/21/2011
201103015 1362.04-00 Inadvertent Terminations 01/21/2011
201103014 468A.04-02 Revised Schedules 01/21/2011
201103013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/21/2011
201103013 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103012 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/21/2011
201103011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/21/2011
201103011 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103010 1504.00-00 Definitions 01/21/2011
201103010 1504.01-00 Affiliated Group v. Not an Affiliated Group 01/21/2011
201103009 851.02-00 Gross Income Requirement 01/21/2011
201103008 162.36-02 Covered Employees 01/21/2011
201103007 1381.00-00 Organizations to Which Part Applies 01/21/2011
201103006 168.20-00 Classification of Property 01/21/2011
201103005 1362.01-03 Late Elections 01/21/2011
201103004 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/21/2011

Official Adobe Website