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
200534027 414.00-00 Definitions and Special Rules 08/26/2005
200534026 408.00-00 Individual Retirement Accounts 08/26/2005
200534026 408.03-00 Rollover Contributions 08/26/2005
200534025 514.07-00 Acquisition Indebtedness 08/26/2005
200534024 4942.03-07 Set-Asides 08/26/2005
200534023 501.07-00 Social Clubs 08/26/2005
200534022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/26/2005
200534021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/26/2005
200534021 501.03-02 Foundations 08/26/2005
200534020 754.02-00 Timeliness of Election 08/26/2005
200534020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/26/2005
200534019 7701.00-00 Definitions 08/26/2005
200534019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/26/2005
200534018 104.02-00 Workmen's Compensation 08/26/2005
200534017 104.02-00 Workmen's Compensation 08/26/2005
200534016 1362.01-03 Late Elections 08/26/2005
200534015 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/26/2005
200534014 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/26/2005
200534013 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 08/26/2005
200534012 2601.03-01 Irrevocable Trusts 08/26/2005
200534012 2041.03-00 General Power v. Not a General Power 08/26/2005
200534012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/26/2005
200534011 2601.03-01 Irrevocable Trusts 08/26/2005
200534011 2041.03-00 General Power v. Not a General Power 08/26/2005
200534011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/26/2005