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
编号 201549030 UILC 4945.04-04 主题 Grants to Individuals 发布日期 12/04/2015
编号 201549029 UILC 6532.02-06 主题 Reconsideration by Secretary 发布日期 12/04/2015
编号 201549028 UILC 6213.01-00 主题 Petition to Tax Court 发布日期 12/04/2015
编号 201549028 UILC 6213.09-00 主题 Coordination with Bankruptcy Code 发布日期 12/04/2015
编号 201549027 UILC 467.01-00 主题 In General 发布日期 12/04/2015
编号 201549026 UILC 6721.00-00 主题 Failure to File Certain Information Returns (See Also 6652.00-00) 发布日期 12/04/2015
编号 201549025 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 12/04/2015
编号 201549025 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 12/04/2015
编号 201549025 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/04/2015
编号 201549024 UILC 167.28-00 主题 Computer Software 发布日期 12/04/2015
编号 201549023 UILC 856.00-00 主题 Definition of Real Estate Investment Trust 发布日期 12/04/2015
编号 201549023 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/04/2015
编号 201549022 UILC 2010.04-00 主题 Portability Election under � 2010(c)(5)(A) 发布日期 12/04/2015
编号 201549022 UILC 9100.35-00 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 发布日期 12/04/2015
编号 201549021 UILC 7701.00-00 主题 Definitions 发布日期 12/04/2015
编号 201549021 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/04/2015
编号 201549021 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 12/04/2015
编号 201549020 UILC 263.08-04 主题 Acquisition Costs 发布日期 12/04/2015
编号 201549019 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 12/04/2015
编号 201549018 UILC 7701.00-00 主题 Definitions 发布日期 12/04/2015
编号 201549017 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 12/04/2015
编号 201549017 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 12/04/2015
编号 201549016 UILC 7701.00-00 主题 Definitions 发布日期 12/04/2015
编号 201549016 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 12/04/2015
编号 201549015 UILC 7701.00-00 主题 Definitions 发布日期 12/04/2015