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
200609012 9100.22-00 Other 03/03/2006
200609012 1503.04-04 Dual Resident Corporation 03/03/2006
200609011 7701.00-00 Definitions 03/03/2006
200609011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609010 7701.00-00 Definitions 03/03/2006
200609010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609009 7701.00-00 Definitions 03/03/2006
200609009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609008 7701.00-00 Definitions 03/03/2006
200609008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609007 7701.00-00 Definitions 03/03/2006
200609007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609006 7701.00-00 Definitions 03/03/2006
200609006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609005 7701.00-00 Definitions 03/03/2006
200609005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609004 1081.00-00 Nonrecognition of Gain or Loss on Exchanges or Distributions in Obedience to Orders of S.E.C. 03/03/2006
200609004 1082.00-00 Basis for Determining Gain or Loss 03/03/2006
200609004 1083.00-00 Definitions 03/03/2006
200609003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/03/2006
200609003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/03/2006
200609003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/03/2006
200609002 45.00-00 Electricity Produced from Certain Renewable Sources 03/03/2006
200609001 45.00-00 Electricity Produced from Certain Renewable Sources 03/03/2006
200608038 61.00-00 Gross Income v. Not Gross Income 02/24/2006