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
200633012 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 08/18/2006
200633011 170.00-00 Charitable, Etc. Contributions and Gifts 08/18/2006
200633011 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 08/18/2006
200633010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/18/2006
200633009 691.00-00 Recipients of Income in Respect of Decedents 08/18/2006
200633008 368.06-00 Change in Identity, etc. (Type "F") 08/18/2006
200633007 9100.22-00 Other 08/18/2006
200633007 1502.21-00 Consolidated Net Operating Loss Deduction 08/18/2006
200633006 911.11-01 Timely filed returns 08/18/2006
200633006 9100.19-00 Extension of Time For Filing Return 08/18/2006
200633005 1362.01-03 Late Elections 08/18/2006
200633004 1361.00-00 Definitions 08/18/2006
200633003 2601.03-01 Irrevocable Trusts 08/18/2006
200633002 2601.03-01 Irrevocable Trusts 08/18/2006
200633001 9100.22-00 Other 08/18/2006
200632017 168.24-01 Normalization Rules 08/11/2006
200632016 7701.00-00 Definitions 08/11/2006
200632015 61.09-01 Claim of Right 08/11/2006
200632014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/11/2006
200632014 355.02-00 Non Pro Rata Distributions, etc. 08/11/2006
200632014 368.00-00 Definitions Relating to Corporate Reorganizations 08/11/2006
200632014 368.04-00 Assets for Control of Transferee (Type "D") 08/11/2006
200632013 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/11/2006
200632012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2006
200632011 168.24-01 Normalization Rules 08/11/2006