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
201350031 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350031 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350030 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350030 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350029 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350029 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350028 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350028 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350027 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350027 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350026 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350026 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350025 1295.02-02 Retroactive Elections 12/13/2013
201350024 1295.02-02 Retroactive Elections 12/13/2013
201350023 1295.02-02 Retroactive Elections 12/13/2013
201350022 1295.02-02 Retroactive Elections 12/13/2013
201350021 1295.02-02 Retroactive Elections 12/13/2013
201350020 1295.02-02 Retroactive Elections 12/13/2013
201350019 1295.02-02 Retroactive Elections 12/13/2013
201350018 1295.02-02 Retroactive Elections 12/13/2013
201350017 1295.02-02 Retroactive Elections 12/13/2013
201350016 1295.02-02 Retroactive Elections 12/13/2013
201350015 1295.02-02 Retroactive Elections 12/13/2013
201350014 1295.02-02 Retroactive Elections 12/13/2013
201350013 1295.02-02 Retroactive Elections 12/13/2013

Official Adobe Website