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.
尋求幫助
編號 UILC 主題 發布日期
201232003 1361.00-00 Definitions 08/10/2012
201232003 1361.03-00 Certain Trusts Permitted as Shareholders 08/10/2012
201232003 1361.03-02 Qualified Subchapter S Trusts 08/10/2012
201232002 2642.00-00 Inclusion Ratio 08/10/2012
201232002 9100.00-00 Extension of Time for Making Certain Elections 08/10/2012
201232001 9100.04-00 Section 168; MACRS 08/10/2012
201231042 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231041 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231040 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231039 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231038 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231037 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231036 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231035 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231034 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231033 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231032 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231031 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231030 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231029 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231028 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231027 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231026 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231025 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012
201231024 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012