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
201140007 9100.22-00 Other 10/07/2011
201140007 1502.21-00 Consolidated Net Operating Loss Deduction 10/07/2011
201140006 115.00-00 Income of States, Municipalities, etc. 10/07/2011
201140005 468A.01-00 In General 10/07/2011
201140004 468A.01-00 In General 10/07/2011
201140003 565.00-00 Consent Dividends 10/07/2011
201140003 9100.00-00 Extension of Time for Making Certain Elections 10/07/2011
201140002 168.36-00 Additional First Year Depreciation 10/07/2011
201140001 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 10/07/2011
201140001 9100.00-00 Extension of Time for Making Certain Elections 10/07/2011
201139013 501.03-08 Educational Organizations 09/30/2011
201139012 408.03-00 Rollover Contributions 09/30/2011
201139011 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/30/2011
201139010 4945.04-04 Grants to Individuals 09/30/2011
201139009 6231.03-00 Partnership Item 09/30/2011
201139008 6230.03-01 Time for Filing Claim 09/30/2011
201139007 6103.08-01 Disclosure within the Department of Treasury 09/30/2011
201139006 199.01-00 Taxable Income and Adjusted Gross Income 09/30/2011
201139006 172.01-00 Carryback and Carryover 09/30/2011
201139005 856.01-00 Income Requirements 09/30/2011
201139004 368.06-00 Change in Identity, etc. (Type "F") 09/30/2011
201139003 61.00-00 Gross Income v. Not Gross Income 09/30/2011
201139003 163.00-00 Interest 09/30/2011
201139003 1001.22-00 Modifications of debt instruments 09/30/2011
201139003 6041.00-00 Information at Source 09/30/2011

Get Adobe Acrobat Reader