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
200434020 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/20/2004
200434019 118.01-02 Nonshareholder Contributions 08/20/2004
200434018 7701.02-00 Partnerships v. Associations 08/20/2004
200434018 9100.00-00 Extension of Time for Making Certain Elections 08/20/2004
200434017 9100.00-00 Extension of Time for Making Certain Elections 08/20/2004
200434016 1362.01-00 Eligible v. Ineligible 08/20/2004
200434015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/20/2004
200434014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/20/2004
200434013 1362.01-03 Late Elections 08/20/2004
200434013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2004
200434012 675.04-00 General Powers of Administration 08/20/2004
200434012 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/20/2004
200434011 877.01-00 Principal Purpose--the Avoidance of Tax 08/20/2004
200434010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/20/2004
200434009 9100.22-00 Other 08/20/2004
200434009 1503.04-04 Dual Resident Corporation 08/20/2004
200434008 83.01-00 When Includible in Gross Income 08/20/2004
200434008 402.02-00 Non-Exempt Trust 08/20/2004
200434008 404.02-00 Stock Bonus and Profit-Sharing Trusts 08/20/2004
200434008 451.14-00 Constructive Receipt 08/20/2004
200434008 671.02-00 Persons Treated as Grantors 08/20/2004
200434008 677.00-00 Income for Benefit of Grantor 08/20/2004
200434007 168.24-01 Normalization Rules 08/20/2004
200434006 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/20/2004
200434006 9100.00-00 Extension of Time for Making Certain Elections 08/20/2004

Official Adobe Website