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
201636026 2056.07-01 Effective Election 09/02/2016
201636026 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636025 7704.03-00 Qualifying Income 09/02/2016
201636024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2016
201636023 1362.01-03 Late Elections 09/02/2016
201636022 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2016
201636022 2652.00-00 Other Definitions 09/02/2016
201636022 2652.01-00 Transferor Defined 09/02/2016
201636022 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636021 4943.00-00 Excise Taxes on Excess Business Holdings 09/02/2016
201636020 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2016
201636020 2642.00-00 Inclusion Ratio 09/02/2016
201636020 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636019 2056.07-00 Qualified Terminable Interest Property 09/02/2016
201636019 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636018 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/02/2016
201636017 1362.04-00 Inadvertent Terminations 09/02/2016
201636016 1502.21-00 Consolidated Net Operating Loss Deduction 09/02/2016
201636016 9100.22-00 Other 09/02/2016
201636015 1362.01-00 Eligible v. Ineligible 09/02/2016
201636015 1362.04-00 Inadvertent Terminations 09/02/2016
201636014 1362.04-00 Inadvertent Terminations 09/02/2016
201636013 1362.00-00 Election by Small Business Corporation 09/02/2016
201636013 1362.04-00 Inadvertent Terminations 09/02/2016
201636012 7701.00-00 Definitions 09/02/2016

Official Adobe Website