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
201519033 501.32-00 Income Inures v. does Not Inure to Private Individual 05/08/2015
201519033 501.33-00 Private v. Public Interest Served 05/08/2015
201519032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/08/2015
201519031 424.02-00 Disposition 05/08/2015
201519030 833.05-00 Medical Loss Ratio 05/08/2015
201519029 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 05/08/2015
201519029 6694.02-00 Willful Understatement of Liability 05/08/2015
201519029 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 05/08/2015
201519028 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 05/08/2015
201519028 4053.00-00 Exemptions 05/08/2015
201519027 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 05/08/2015
201519026 9100.04-00 Section 168; MACRS 05/08/2015
201519025 1362.01-03 Late Elections 05/08/2015
201519024 45.00-00 Electricity Produced from Certain Renewable Sources 05/08/2015
201519023 754.02-00 Timeliness of Election 05/08/2015
201519023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/08/2015
201519022 1295.02-02 Retroactive Elections 05/08/2015
201519021 167.22-01 Normalization Rules 05/08/2015
201519020 9100.22-00 Other 05/08/2015
201519020 992.02-00 Election 05/08/2015
201519019 45.00-00 Electricity Produced from Certain Renewable Sources 05/08/2015
201519018 1362.02-03 Passive Investment Income 05/08/2015
201519018 1362.04-00 Inadvertent Terminations 05/08/2015
201519017 280G.01-01 Parachute Payment 05/08/2015
201519016 1362.01-00 Eligible v. Ineligible 05/08/2015