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
200721025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/25/2007
200721025 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 05/25/2007
200721024 408.03-00 Rollover Contributions 05/25/2007
200721023 408.03-00 Rollover Contributions 05/25/2007
200721022 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/25/2007
200721022 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/25/2007
200721022 414.00-00 Definitions and Special Rules 05/25/2007
200721022 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 05/25/2007
200721021 501.12-03 Mutual or Cooperative Electric Companies 05/25/2007
200721020 501.12-03 Mutual or Cooperative Electric Companies 05/25/2007
200721019 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 05/25/2007
200721019 55.00-00 Alternative Minimum Tax 05/25/2007
200721018 941.04-00 Foreign Sale and Leasing Income 05/25/2007
200721017 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 05/25/2007
200721017 111.06-00 Tax Refunds 05/25/2007
200721017 164.00-00 Taxes 05/25/2007
200721017 164.01-00 Real Property Taxes 05/25/2007
200721017 61.00-00 Gross Income v. Not Gross Income 05/25/2007
200721017 61.13-00 Refunds and Reimbursements 05/25/2007
200721017 61.13-07 Refund of Taxes or Duties 05/25/2007
200721016 451.15-00 Income From Sales 05/25/2007
200721016 451.15-01 When Sale Completed 05/25/2007
200721015 266.00-00 Carrying Charges 05/25/2007
200721014 9999.00-00 Miscellaneous Issues 05/25/2007
200721013 61.00-00 Gross Income v. Not Gross Income 05/25/2007