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
201801001 9100.00-00 Extension of Time for Making Certain Elections 01/05/2018
201801000 6110.00-00 Index for Public Inspection of Written Determination 01/05/2018
201752017 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/29/2017
201752016 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/29/2017
201752015 501.19-00 Organization of Past or Present Armed Forces Members 12/29/2017
201752014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752008 162.36-09 Compensation Limitation for Certain Health Insurance Providers 12/29/2017
201752007 1502.21-00 Consolidated Net Operating Loss Deduction 12/29/2017
201752007 9100.22-00 Other 12/29/2017
201752006 1362.04-00 Inadvertent Terminations 12/29/2017
201752005 7701.00-00 Definitions 12/29/2017
201752005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752004 7701.00-00 Definitions 12/29/2017
201752004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752003 9100.00-00 Extension of Time for Making Certain Elections 12/29/2017
201752003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752002 167.22-01 Normalization Rules 12/29/2017
201752001 884.00-00 Branch Tax 12/29/2017
201752000 6110.00-00 Index for Public Inspection of Written Determination 12/29/2017
201751024 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/22/2017

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