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
201822007 9100.04-00 Section 168; MACRS 06/01/2018
201822006 1362.01-03 Late Elections 06/01/2018
201822005 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822004 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 06/01/2018
201822003 1362.00-00 Election by Small Business Corporation 06/01/2018
201822003 1362.04-00 Inadvertent Terminations 06/01/2018
201822002 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/01/2018
201822002 7704.04-00 Inadvertent Termination 06/01/2018
201822001 7701.00-00 Definitions 06/01/2018
201822001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/01/2018
201822000 6110.00-00 Index for Public Inspection of Written Determination 06/01/2018
201821016 4942.03-07 Set-Asides 05/25/2018
201821015 4942.03-07 Set-Asides 05/25/2018
201821014 4945.04-04 Grants to Individuals 05/25/2018
201821013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/25/2018
201821012 1033.01-00 General Rule 05/25/2018
201821012 1033.02-00 Definition of Involuntary Conversion Events 05/25/2018
201821011 1362.00-00 Election by Small Business Corporation 05/25/2018
201821011 1362.04-00 Inadvertent Terminations 05/25/2018
201821010 1362.00-00 Election by Small Business Corporation 05/25/2018
201821010 1362.04-00 Inadvertent Terminations 05/25/2018
201821009 7701.00-00 Definitions 05/25/2018
201821009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/25/2018
201821008 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/25/2018
201821008 402.01-00 Exempt Trust 05/25/2018