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
201605005 856.01-00 Income Requirements 01/29/2016
201605004 708.00-00 Continuation of Partnership 01/29/2016
201605003 9100.00-00 Extension of Time for Making Certain Elections 01/29/2016
201605002 1362.04-00 Inadvertent Terminations 01/29/2016
201605001 7701.00-00 Definitions 01/29/2016
201605001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2016
201605000 6110.00-00 Index for Public Inspection of Written Determination 01/29/2016
201604021 4945.04-04 Grants to Individuals 01/22/2016
201604020 4945.04-04 Grants to Individuals 01/22/2016
201604019 501.04-07 Homeowners Association 01/22/2016
201604018 501.32-00 Income Inures v. does Not Inure to Private Individual 01/22/2016
201604018 501.03-30 Organizational and Operational Tests 01/22/2016
201604017 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 01/22/2016
201604016 2010.00-00 Unified Credit Against Estate Tax 01/22/2016
201604016 9100.00-00 Extension of Time for Making Certain Elections 01/22/2016
201604015 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/22/2016
201604015 9100.00-00 Extension of Time for Making Certain Elections 01/22/2016
201604014 2010.00-00 Unified Credit Against Estate Tax 01/22/2016
201604014 9100.00-00 Extension of Time for Making Certain Elections 01/22/2016
201604013 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/22/2016
201604013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/22/2016
201604012 9100.09-00 Section 442; Accounting Periods 01/22/2016
201604011 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/22/2016
201604011 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 01/22/2016
201604011 1361.05-00 Qualified Subchapter S Subsidiary 01/22/2016

Official Adobe Website