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
201107006 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107005 1297.00-00 Special Rules 02/18/2011
201107005 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107004 1297.00-00 Special Rules 02/18/2011
201107004 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107003 368.01-00 Statutory Merger or Consolidation (Type "A") 02/18/2011
201107003 368.06-00 Change in Identity, etc. (Type "F") 02/18/2011
201107003 332.00-00 Complete Liquidation of Subsidiaries 02/18/2011
201107002 167.22-01 Normalization Rules 02/18/2011
201107001 1362.00-00 Election by Small Business Corporation 02/18/2011
201107001 1362.01-03 Late Elections 02/18/2011
201106026 408.03-00 Rollover Contributions 02/11/2011
201106025 408.03-00 Rollover Contributions 02/11/2011
201106024 408.03-00 Rollover Contributions 02/11/2011
201106023 408.03-00 Rollover Contributions 02/11/2011
201106022 412.00-00 Minimum Funding Standards 02/11/2011
201106021 412.00-00 Minimum Funding Standards 02/11/2011
201106020 4945.04-04 Grants to Individuals 02/11/2011
201106019 512.01-01 Rents and Royalties 02/11/2011
201106018 4945.04-04 Grants to Individuals 02/11/2011
201106017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/11/2011
201106016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/11/2011
201106015 3121.04-03 Attorneys 02/11/2011
201106014 6229.02-00 Extension by Agreement 02/11/2011
201106013 6402.00-00 Authority to Make Credits or Refunds 02/11/2011

Get Adobe Acrobat Reader