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
201702000 6110.00-00 Index for Public Inspection of Written Determination 01/13/2017
201701025 4945.04-04 Grants to Individuals 01/06/2017
201701024 4945.04-04 Grants to Individuals 01/06/2017
201701023 501.03-07 Civil Rights Groups 01/06/2017
201701022 501.03-21 Research Organizations 01/06/2017
201701022 501.03-24 Scientific Organizations 01/06/2017
201701022 501.33-00 Private v. Public Interest Served 01/06/2017
201701021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/06/2017
201701021 501.32-00 Income Inures v. does Not Inure to Private Individual 01/06/2017
201701020 501.03-05 Corporations 01/06/2017
201701020 501.31-00 Proof of Exemption 01/06/2017
201701020 501.33-00 Private v. Public Interest Served 01/06/2017
201701020 501.35-00 "Exclusively" Test 01/06/2017
201701020 501.36-00 Business Activities 01/06/2017
201701019 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/06/2017
201701019 501.06-01 Performance of Particular Services for Members 01/06/2017
201701018 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/06/2017
201701018 861.09-06 Asset Method of Apportionment 01/06/2017
201701018 861.09-07 Fair Market Value Method 01/06/2017
201701017 1286.00-00 Tax Treatment of Stripped Bonds 01/06/2017
201701017 9100.00-00 Extension of Time for Making Certain Elections 01/06/2017
201701016 7701.00-00 Definitions 01/06/2017
201701016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/06/2017
201701015 7701.00-00 Definitions 01/06/2017
201701015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/06/2017

Official Adobe Website