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.

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編號 UILC 主題 發布日期
200725010 1362.01-00 Eligible v. Ineligible 06/22/2007
200114029 1362.01-00 Eligible v. Ineligible 04/06/2001
200724005 1362.01-00 Eligible v. Ineligible 06/15/2007
201007046 1362.01-00 Eligible v. Ineligible 02/19/2010
200513001 1362.01-00 Eligible v. Ineligible 04/01/2005
200428001 1362.01-00 Eligible v. Ineligible 07/09/2004
200737033 1362.01-00 Eligible v. Ineligible 09/14/2007
200815010 1362.01-00 Eligible v. Ineligible 04/11/2008
200434016 1362.01-00 Eligible v. Ineligible 08/20/2004
201016045 1362.01-00 Eligible v. Ineligible 04/23/2010
200705022 1362.01-00 Eligible v. Ineligible 02/02/2007
201016037 1362.01-00 Eligible v. Ineligible 04/23/2010
200423002 1362.01-00 Eligible v. Ineligible 06/04/2004
200945012 1362.01-00 Eligible v. Ineligible 11/06/2009
200746001 1362.01-00 Eligible v. Ineligible 11/16/2007
201037001 1362.01-00 Eligible v. Ineligible 09/17/2010
200815025 1362.01-00 Eligible v. Ineligible 04/11/2008
200907021 1362.01-00 Eligible v. Ineligible 02/13/2009
200935014 1362.01-00 Eligible v. Ineligible 08/28/2009
200734001 1362.01-00 Eligible v. Ineligible 08/24/2007
200725011 1362.01-00 Eligible v. Ineligible 06/22/2007
201128019 1362.01-00 Eligible v. Ineligible 07/15/2011
201137002 1362.01-00 Eligible v. Ineligible 09/16/2011
201129011 1362.01-00 Eligible v. Ineligible 07/22/2011
200802002 1362.01-00 Eligible v. Ineligible 01/11/2008