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
201325007 165.06-02 Securities In Affiliated Corporations 06/21/2013
201325006 1362.04-00 Inadvertent Terminations 06/21/2013
201325005 954.03-00 Foreign Base Company Sales Income 06/21/2013
201325004 108.00-00 Income From Discharge of Indebtedness 06/21/2013
201325004 9100.00-00 Extension of Time for Making Certain Elections 06/21/2013
201325004 9100.22-00 Other 06/21/2013
201325003 1362.04-00 Inadvertent Terminations 06/21/2013
201325002 851.00-00 Definition of Regulated Investment Company 06/21/2013
201325001 1362.01-03 Late Elections 06/21/2013
201324026 408.03-00 Rollover Contributions 06/13/2013
201324025 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/13/2013
201324024 408.03-00 Rollover Contributions 06/13/2013
201324023 408.03-00 Rollover Contributions 06/13/2013
201324022 408.03-00 Rollover Contributions 06/13/2013
201324021 408.03-00 Rollover Contributions 06/13/2013
201324020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/13/2013
201324019 4945.04-04 Grants to Individuals 06/13/2013
201324018 6231.05-00 Affected Item 06/13/2013
201324018 469.00-00 Passive Activity Losses and Credits Limited 06/13/2013
201324017 6321.01-51 Trusts 06/13/2013
201324016 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 06/13/2013
201324016 6501.08-08 Filing of Waiver by Fiduciary 06/13/2013
201324015 6229.02-00 Extension by Agreement 06/13/2013
201324014 42.00-00 Low-Income Housing Credit 06/13/2013
201324014 9100.00-00 Extension of Time for Making Certain Elections 06/13/2013

Official Adobe Website