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
201504006 953.00-00 Insurance Income 01/23/2015
201504006 954.02-00 Foreign Personal Holding Company Income 01/23/2015
201504005 61.00-00 Gross Income v. Not Gross Income 01/23/2015
201504005 817.00-00 Treatment of Variable Contracts 01/23/2015
201504004 163.08-00 Registration-required Obligations 01/23/2015
201504003 9100.00-00 Extension of Time for Making Certain Elections 01/23/2015
201504002 911.11-03 Reelection 01/23/2015
201504001 7701.00-00 Definitions 01/23/2015
201504001 9100.00-00 Extension of Time for Making Certain Elections 01/23/2015
201504001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2015
201504000 6110.00-00 Index for Public Inspection of Written Determination 01/23/2015
201503030 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/16/2015
201503029 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/16/2015
201503028 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/16/2015
201503027 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/16/2015
201503026 408.03-00 Rollover Contributions 01/16/2015
201503025 408.03-00 Rollover Contributions 01/16/2015
201503024 401.06-01 In General 01/16/2015
201503024 408.03-00 Rollover Contributions 01/16/2015
201503023 4942.03-07 Set-Asides 01/16/2015
201503022 4942.03-07 Set-Asides 01/16/2015
201503021 501.03-00 Religious,Charitable, etc., Institutions and Community Chest 01/16/2015
201503020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/16/2015
201503019 501.01-00 Instrumentalities of U.S. 01/16/2015
201503019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/16/2015