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
200318043 1361.05-00 Qualified Subchapter S Subsidiary 05/02/2003
200318042 2601.04-05 Cases of Mental Incompetency 05/02/2003
200318041 877.01-00 Principal Purpose--the Avoidance of Tax 05/02/2003
200318040 754.02-00 Timeliness of Election 05/02/2003
200318040 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318039 2056.07-00 Qualified Terminable Interest Property 05/02/2003
200318038 468A.00-00 Special Rules for Decommissioning Cost 05/02/2003
200318037 468A.00-00 Special Rules for Decommissioning Cost 05/02/2003
200318036 1362.01-03 Late Elections 05/02/2003
200318036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/02/2003
200318035 1362.04-00 Inadvertent Terminations 05/02/2003
200318034 468A.00-00 Special Rules for Decommissioning Cost 05/02/2003
200318033 468A.00-00 Special Rules for Decommissioning Cost 05/02/2003
200318032 1362.01-03 Late Elections 05/02/2003
200318032 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318031 468A.00-00 Special Rules for Decommissioning Cost 05/02/2003
200318030 1362.01-03 Late Elections 05/02/2003
200318029 1362.01-03 Late Elections 05/02/2003
200318028 1362.01-03 Late Elections 05/02/2003
200318027 3121.02-08 Services of Ministers or Members of an Order 05/02/2003
200318026 42.00-00 Low-Income Housing Credit 05/02/2003
200318026 42.02-02 After 1987 05/02/2003
200318026 9100.01-00 Section 42; Low-Income Housing Credit 05/02/2003
200318025 9100.09-00 Section 442; Accounting Periods 05/02/2003
200318024 1362.01-03 Late Elections 05/02/2003