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
201515022 9100.00-00 Extension of Time for Making Certain Elections 04/10/2015
201515021 1362.01-03 Late Elections 04/10/2015
201515021 9100.00-00 Extension of Time for Making Certain Elections 04/10/2015
201515020 9300.00-00 Tax Shelters - Listed Transactions and Other Abusive Transactions 04/10/2015
201515019 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/10/2015
201515019 6511.03-00 Special Rules 04/10/2015
201515019 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 04/10/2015
201515018 166.00-00 Bad Debts 04/10/2015
201515018 6511.03-01 Bad Debts and Worthless Securities 04/10/2015
201515017 832.00-00 Insurance Company Taxable Income 04/10/2015
201515017 832.06-01 Salvage and Reinsurance Recoverable 04/10/2015
201515016 115.00-00 Income of States, Municipalities, etc. 04/10/2015
201515016 115.03-00 Essential Governmental Function 04/10/2015
201515015 7701.00-00 Definitions 04/10/2015
201515015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/10/2015
201515014 468A.04-02 Revised Schedules 04/10/2015
201515013 1362.01-00 Eligible v. Ineligible 04/10/2015
201515013 1362.04-00 Inadvertent Terminations 04/10/2015
201515012 1381.00-00 Organizations to Which Part Applies 04/10/2015
201515011 1362.02-03 Passive Investment Income 04/10/2015
201515011 1362.04-00 Inadvertent Terminations 04/10/2015
201515010 1362.04-00 Inadvertent Terminations 04/10/2015
201515009 856.02-00 Investment Requirements 04/10/2015
201515008 198.01-00 Failrue to Make a Timely Section 198 Election 04/10/2015
201515008 9100.22-00 Other 04/10/2015