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
201545014 382.02-05 Closing of the Books 11/06/2015
201545014 9100.22-00 Other 11/06/2015
201545013 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 11/06/2015
201545013 9100.22-00 Other 11/06/2015
201545012 1362.04-00 Inadvertent Terminations 11/06/2015
201545011 7701.01-00 Associations v. Corporations 11/06/2015
201545011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545010 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 11/06/2015
201545009 7701.01-00 Associations v. Corporations 11/06/2015
201545009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545008 7701.01-00 Associations v. Corporations 11/06/2015
201545008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545007 7701.01-00 Associations v. Corporations 11/06/2015
201545007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545006 7701.01-00 Associations v. Corporations 11/06/2015
201545006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545005 9100.00-00 Extension of Time for Making Certain Elections 11/06/2015
201545004 9100.00-00 Extension of Time for Making Certain Elections 11/06/2015
201545003 1361.03-03 Electing Small Business Trusts 11/06/2015
201545003 1362.04-00 Inadvertent Terminations 11/06/2015
201545002 7704.03-00 Qualifying Income 11/06/2015
201545001 1381.00-00 Organizations to Which Part Applies 11/06/2015
201545000 6110.00-00 Index for Public Inspection of Written Determination 11/06/2015
201544033 408.03-00 Rollover Contributions 10/30/2015
201544032 4945.04-04 Grants to Individuals 10/30/2015

Official Adobe Website