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
201930007 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930007 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930006 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930006 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930005 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930005 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930004 115.06-00 Income Accruing to the State 07/26/2019
201930004 468B.02-00 Taxation of Designated Settlement Funds 07/26/2019
201930003 856.00-00 Definition of Real Estate Investment Trust 07/26/2019
201930003 856.02-00 Investment Requirements 07/26/2019
201930003 856.04-00 Rents From Real Property 07/26/2019
201930002 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/26/2019
201930001 9100.22-00 Other 07/26/2019
201930000 6110.00-00 Index for Public Inspection of Written Determination 07/26/2019
201929024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929021 501.03-05 Corporations 07/19/2019
201929021 501.03-30 Organizational and Operational Tests 07/19/2019
201929021 501.33-00 Private v. Public Interest Served 07/19/2019
201929021 501.36-01 Section 501(c)(3) Organizations 07/19/2019
201929020 4945.04-04 Grants to Individuals 07/19/2019
201929019 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 07/19/2019
201929019 708.02-00 Merger, Conversion or Consolidation 07/19/2019

Official Adobe Website