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.
寻求帮助
编号 UILC 主题 发布日期
200022006 1502.19-00 Excess Losses 06/02/2000
200022039 355.01-00 Spin-Off 06/02/2000
200022053 4942.03-07 Set-Asides 06/02/2000
200022003 72.07-02 Before Starting Date 06/02/2000
200022055 507.01-00 Termination Under Section 507(a)(1) 06/02/2000
200022003 1035.02-00 Gain Recognition v. Nonrecognition 06/02/2000
200022003 7702.01-00 Definition 06/02/2000
200022055 507.02-00 Termination Under Section 507(a)(2)(A) 06/02/2000
200022055 4945.00-00 Excise Taxes on Taxable Expenditures 06/02/2000
200022055 4945.00-00 Excise Taxes on Taxable Expenditures 06/02/2000
200022055 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 06/02/2000
200022014 664.00-00 Charitable Remainder Trusts 06/02/2000
200022011 4161.00-00 Sporting Goods Taxes 06/02/2000
200022054 507.01-00 Termination Under Section 507(a)(1) 06/02/2000
200022024 1362.01-03 Late Elections 06/02/2000
200022054 507.05-00 Liability of Transferee Organizations 06/02/2000
200022015 368.03-00 Stock for Property (Type "C") 06/02/2000
200022009 381.04-00 Method of Accounting 06/02/2000
200022015 368.13-00 Transactions Involving Two or More Investment Companies 06/02/2000
200022009 481.00-00 Adjustments Required by Changes in Method of Accounting 06/02/2000
200022009 593.00-00 Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) 06/02/2000
200022026 1362.01-03 Late Elections 06/02/2000
200022035 678.00-00 Person Other Than Grantor Treated as Substantial Owner 06/02/2000
200022037 1362.01-03 Late Elections 06/02/2000
200022023 1362.01-03 Late Elections 06/02/2000