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
200143025 103.02-01 Political Subdivisions 10/26/2001
200143025 170.00-00 Charitable, Etc. Contributions and Gifts 10/26/2001
200143024 1362.01-03 Late Elections 10/26/2001
200143023 561.05-00 Regulated Investment Companies 10/26/2001
200143023 562.03-02 Class of Stock 10/26/2001
200143023 851.00-00 Definition of Regulated Investment Company 10/26/2001
200143023 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 10/26/2001
200143022 877.00-00 Expatriation to Avoid Tax 10/26/2001
200143021 1362.01-03 Late Elections 10/26/2001
200143020 877.00-00 Expatriation to Avoid Tax 10/26/2001
200143019 61.00-00 Gross Income v. Not Gross Income 10/26/2001
200143019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/26/2001
200143019 2601.00-00 Tax On Generation Skipping Transfers 10/26/2001
200143018 1362.01-03 Late Elections 10/26/2001
200143017 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 10/26/2001
200143017 3121.02-08 Services of Ministers or Members of an Order 10/26/2001
200143017 3401.02-01 Exclusions From Wages 10/26/2001
200143016 1362.01-03 Late Elections 10/26/2001
200143015 1362.01-03 Late Elections 10/26/2001
200143014 9100.22-00 Other 10/26/2001
200143014 2032A.00-00 Valuation of Farm Real Property 10/26/2001
200143013 9100.22-00 Other 10/26/2001
200143013 2056.07-01 Effective Election 10/26/2001
200143012 1362.02-03 Passive Investment Income 10/26/2001
200143011 2055.14-00 Transfers of Easements in Real Property 10/26/2001

Get Adobe Acrobat Reader