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
200625005 9100.22-00 Other 06/23/2006
200625005 1503.04-04 Dual Resident Corporation 06/23/2006
200625004 9100.09-00 Section 442; Accounting Periods 06/23/2006
200625003 41.00-00 Credit for Increasing Research Activities 06/23/2006
200625002 9100.00-00 Extension of Time for Making Certain Elections 06/23/2006
200625001 1362.01-03 Late Elections 06/23/2006
200624071 35.00-00 Overpayments of Tax 06/16/2006
200624070 408.00-00 Individual Retirement Accounts 06/16/2006
200624069 501.07-01 Profit v. Not for Profit 06/16/2006
200624068 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/16/2006
200624067 263A.04-04 Administrative, Service, or Support Activities Allocation Methods 06/16/2006
200624066 471.03-02 Discounts 06/16/2006
200624066 472.01-01 Adjustments Incident to Change 06/16/2006
200624066 263A.03-01 Direct Costs 06/16/2006
200624065 61.44-03 Interest 06/16/2006
200624065 163.00-00 Interest 06/16/2006
200624065 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 06/16/2006
200624064 7701.00-00 Definitions 06/16/2006
200624064 9100.00-00 Extension of Time for Making Certain Elections 06/16/2006
200624063 856.00-00 Definition of Real Estate Investment Trust 06/16/2006
200624062 42.00-00 Low-Income Housing Credit 06/16/2006
200624062 42.02-00 Applicable Percentage 06/16/2006
200624061 9100.09-00 Section 442; Accounting Periods 06/16/2006
200624060 1362.01-03 Late Elections 06/16/2006
200624059 127.00-00 Educational Assistance Programs 06/16/2006