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.

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編號 UILC 主題 發布日期
202101002 4941.04-00 Definition of Self-Dealing 01/08/2021
202101002 4943.00-00 Excise Taxes on Excess Business Holdings 01/08/2021
202101001 1361.00-00 Definitions 01/08/2021
202101001 1361.01-05 Ineligible Corporation 01/08/2021
202101001 1361.03-03 Electing Small Business Trusts 01/08/2021
202101001 1362.02-00 Termination of Election 01/08/2021
202101001 1362.04-00 Inadvertent Terminations 01/08/2021
202101000 6110.00-00 Index for Public Inspection of Written Determination 01/08/2021
202053020 501.33-00 Private v. Public Interest Served 12/31/2020
202053020 501.35-00 "Exclusively" Test 12/31/2020
202053019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/31/2020
202053019 501.35-00 "Exclusively" Test 12/31/2020
202053018 4945.04-04 Grants to Individuals 12/31/2020
202053017 4942.03-07 Set-Asides 12/31/2020
202053016 4945.04-04 Grants to Individuals 12/31/2020
202053015 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/31/2020
202053015 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 12/31/2020
202053014 7873.00-00 Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. 12/31/2020
202053013 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 12/31/2020
202053013 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/31/2020
202053012 6338.00-00 Certificate of Sale; Deed of Real Property 12/31/2020
202053011 168.36-00 R 1986 Lease Term 12/31/2020
202053010 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/31/2020
202053010 162.27-00 Related to Trade or Business 12/31/2020
202053010 212.00-00 Expenses for Production of Income 12/31/2020