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.
尋求幫助
編號 UILC 主題 發布日期
201224029 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 06/15/2012
201224028 9100.00-00 Extension of Time for Making Certain Elections 06/15/2012
201224028 163.00-00 Interest 06/15/2012
201224027 9100.00-00 Extension of Time for Making Certain Elections 06/15/2012
201224027 163.00-00 Interest 06/15/2012
201224026 1362.01-03 Late Elections 06/15/2012
201224025 9100.22-00 Other 06/15/2012
201224025 992.02-00 Election 06/15/2012
201224024 9100.09-00 Section 442; Accounting Periods 06/15/2012
201224023 7704.03-00 Qualifying Income 06/15/2012
201224022 7701.00-00 Definitions 06/15/2012
201224022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201224021 7701.00-00 Definitions 06/15/2012
201224021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201224020 7701.00-00 Definitions 06/15/2012
201224020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201224019 9100.00-00 Extension of Time for Making Certain Elections 06/15/2012
201224019 2032A.00-00 Valuation of Farm Real Property 06/15/2012
201224018 831.03-00 Whether Company Qualifies as Insurance Company 06/15/2012
201224017 9100.10-00 Section 446 9100.10-01|Accounting Methods 06/15/2012
201224016 9100.10-00 Section 446 9100.10-01|Accounting Methods 06/15/2012
201224015 9100.22-00 Other 06/15/2012
201224015 9114.03-06 Canada 06/15/2012
201224014 1362.04-00 Inadvertent Terminations 06/15/2012
201224013 1361.03-00 Certain Trusts Permitted as Shareholders 06/15/2012

Official Adobe Website