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
201614014 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614013 7701.00-00 Definitions 04/01/2016
201614013 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614012 7701.02-00 Partnerships v. Associations 04/01/2016
201614012 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614011 7701.02-00 Partnerships v. Associations 04/01/2016
201614011 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614010 1275.08-00 Integration 04/01/2016
201614010 9100.22-00 Other 04/01/2016
201614009 857.02-03 Income from Prohibited Transactions 04/01/2016
201614008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/01/2016
201614008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/01/2016
201614008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/01/2016
201614008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 04/01/2016
201614007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/01/2016
201614007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/01/2016
201614007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/01/2016
201614007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 04/01/2016
201614006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/01/2016
201614006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/01/2016
201614006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/01/2016

Official Adobe Website