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
201524012 453.06-06 Election Out 06/12/2015
201524011 453.00-00 Installment Method (Available v. Not Available) 06/12/2015
201524011 453.06-06 Election Out 06/12/2015
201524010 453.00-00 Installment Method (Available v. Not Available) 06/12/2015
201524010 453.06-06 Election Out 06/12/2015
201524009 1362.04-00 Inadvertent Terminations 06/12/2015
201524008 1502.75-00 Filing Requirements 06/12/2015
201524008 9100.20-00 Section 1502; Election to File Consolidated Return 06/12/2015
201524007 7701.00-00 Definitions 06/12/2015
201524007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/12/2015
201524006 1362.04-00 Inadvertent Terminations 06/12/2015
201524005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/12/2015
201524004 1381.00-00 Organizations to Which Part Applies 06/12/2015
201524003 1381.00-00 Organizations to Which Part Applies 06/12/2015
201524002 1381.00-00 Organizations to Which Part Applies 06/12/2015
201524001 9100.09-00 Section 442; Accounting Periods 06/12/2015
201524000 6110.00-00 Index for Public Inspection of Written Determination 06/12/2015
201523032 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523031 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523030 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523029 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523028 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523027 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523026 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/05/2015
201523025 408.03-00 Rollover Contributions 06/05/2015

Official Adobe Website