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
200820009 4979.00-00 Tax on Certain Excess Contributions 05/16/2008
200820008 7701.00-00 Definitions 05/16/2008
200820008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008
200820007 1362.01-03 Late Elections 05/16/2008
200820007 9100.00-00 Extension of Time for Making Certain Elections 05/16/2008
200820007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008
200820006 2518.00-00 Disclaimers 05/16/2008
200820006 2518.02-00 Disclaimer of Less than an Entire Interest 05/16/2008
200820006 2642.00-00 Inclusion Ratio 05/16/2008
200820006 2652.01-00 Transferor Defined 05/16/2008
200820006 2652.01-02 Special Election for QTIP 05/16/2008
200820005 2518.00-00 Disclaimers 05/16/2008
200820005 2518.02-00 Disclaimer of Less than an Entire Interest 05/16/2008
200820005 2642.00-00 Inclusion Ratio 05/16/2008
200820005 2652.01-00 Transferor Defined 05/16/2008
200820005 2652.01-02 Special Election for QTIP 05/16/2008
200820004 2518.00-00 Disclaimers 05/16/2008
200820004 2518.02-00 Disclaimer of Less than an Entire Interest 05/16/2008
200820004 2642.00-00 Inclusion Ratio 05/16/2008
200820004 2652.01-00 Transferor Defined 05/16/2008
200820004 2652.01-02 Special Election for QTIP 05/16/2008
200820003 2518.00-00 Disclaimers 05/16/2008
200820003 2518.02-00 Disclaimer of Less than an Entire Interest 05/16/2008
200820003 2642.00-00 Inclusion Ratio 05/16/2008
200820003 2652.01-00 Transferor Defined 05/16/2008