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.

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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201639008 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/23/2016
201639008 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/23/2016
201639007 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639006 7701.00-00 Definitions 09/23/2016
201639006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201639005 7701.00-00 Definitions 09/23/2016
201639005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201639004 1092.05-00 Mixed Straddles 09/23/2016
201639003 2632.00-00 Special Rules for Allocation of GST Exemption 09/23/2016
201639003 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639002 2632.00-00 Special Rules for Allocation of GST Exemption 09/23/2016
201639002 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639001 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/23/2016
201639001 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/23/2016
201639001 401.27-00 Medical, Etc. Benefits 09/23/2016
201639000 6110.00-00 Index for Public Inspection of Written Determination 09/23/2016
201638028 501.07-00 Social Clubs 09/16/2016
201638027 4945.04-04 Grants to Individuals 09/16/2016
201638026 4945.04-04 Grants to Individuals 09/16/2016
201638025 4945.04-04 Grants to Individuals 09/16/2016
201638024 4945.04-04 Grants to Individuals 09/16/2016
201638023 6103.05-10 Disclosure of Return in Individual's Title 11 Case 09/16/2016
201638022 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 09/16/2016
201638022 199.03-11 Derived from Construction of Real Property 09/16/2016