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
201103056 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/21/2011
201103055 6402.00-00 Authority to Make Credits or Refunds 01/21/2011
201103054 6230.01-00 Coordination with Deficiency Proceedings 01/21/2011
201103053 6230.01-00 Coordination with Deficiency Proceedings 01/21/2011
201103052 451.13-01 Services (Rev. Rul. 71-21) 01/21/2011
201103051 6229.02-00 Extension by Agreement 01/21/2011
201103050 6603.00-00 Deposits 01/21/2011
201103049 6231.07-00 Tax Matters Partner 01/21/2011
201103048 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 01/21/2011
201103047 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 01/21/2011
201103047 6151.00-00 Time and Place for Paying Tax Shown on Returns 01/21/2011
201103046 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 01/21/2011
201103045 6325.00-00 Release of Lien or Discharge of Property 01/21/2011
201103044 6224.02-00 Application of Consistent Settlement Rule 01/21/2011
201103043 1400I.00-00 Commercial Revitalization Deduction 01/21/2011
201103042 6231.02-00 Partner 01/21/2011
201103041 901.01-03 Definition of Income Tax 01/21/2011
201103040 6702.01-00 What Constitutes 01/21/2011
201103039 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103039 2632.00-00 Special Rules for Allocation of GST Exemption 01/21/2011
201103038 146.00-00 Volume Cap 01/21/2011
201103038 146.07-00 Carryforward of Allocation 01/21/2011
201103038 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103037 9100.20-00 Section 1502; Election to File Consolidated Return 01/21/2011
201103037 1502.75-00 Filing Requirements 01/21/2011

Official Adobe Website