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
201633034 3506.00-00 Individuals Providing Companion Sitting Placement Services 08/12/2016
201633033 6050I.00-00 Returns Relating to Cash Received in Trade or Business 08/12/2016
201633032 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/12/2016
201633031 7701.00-00 Definitions 08/12/2016
201633031 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633030 7701.00-00 Definitions 08/12/2016
201633030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633029 1362.00-00 Election by Small Business Corporation 08/12/2016
201633029 1362.04-00 Inadvertent Terminations 08/12/2016
201633028 351.13-00 Investment Company Exception 08/12/2016
201633028 721.00-00 Nonrecognition of Gain or Loss on Contributions 08/12/2016
201633027 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/12/2016
201633026 2010.04-00 Portability Election under � 2010(c)(5)(A) 08/12/2016
201633026 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633025 401.06-02 Employee Dies Before Entire Interest Distributed 08/12/2016
201633025 408.02-01 Benefit Distributions 08/12/2016
201633024 7701.00-00 Definitions 08/12/2016
201633024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633023 2601.00-00 Tax On Generation Skipping Transfers 08/12/2016
201633022 2601.00-00 Tax On Generation Skipping Transfers 08/12/2016
201633021 678.01-00 Power to Vest Corpus or Income in Self 08/12/2016
201633020 7704.03-00 Qualifying Income 08/12/2016
201633019 7701.00-00 Definitions 08/12/2016
201633019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016