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
201718041 4945.04-04 Grants to Individuals 05/05/2017
201718040 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/05/2017
201718039 501.03-30 Organizational and Operational Tests 05/05/2017
201718038 501.03-05 Corporations 05/05/2017
201718038 501.35-00 "Exclusively" Test 05/05/2017
201718037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/05/2017
201718036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/05/2017
201718036 501.33-00 Private v. Public Interest Served 05/05/2017
201718035 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/05/2017
201718035 861.09-06 Asset Method of Apportionment 05/05/2017
201718035 861.09-07 Fair Market Value Method 05/05/2017
201718034 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/05/2017
201718034 861.09-06 Asset Method of Apportionment 05/05/2017
201718034 861.09-07 Fair Market Value Method 05/05/2017
201718033 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/05/2017
201718033 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/05/2017
201718032 7805.00-00 Rules and Regulations 05/05/2017
201718032 851.02-00 Gross Income Requirement 05/05/2017
201718031 2632.00-00 Special Rules for Allocation of GST Exemption 05/05/2017
201718031 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718030 7805.00-00 Rules and Regulations 05/05/2017
201718030 851.02-00 Gross Income Requirement 05/05/2017
201718029 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/05/2017
201718029 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/05/2017
201718029 468B.06-00 Other Funds 05/05/2017

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