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
201723015 468A.04-02 Revised Schedules 06/09/2017
201723014 468A.04-01 Initial Schedules 06/09/2017
201723014 468A.04-02 Revised Schedules 06/09/2017
201723013 468A.04-02 Revised Schedules 06/09/2017
201723012 856.07-00 Treatment of Wholly Owned Subsidiaries 06/09/2017
201723012 9100.00-00 Extension of Time for Making Certain Elections 06/09/2017
201723011 1362.04-00 Inadvertent Terminations 06/09/2017
201723010 9100.10-00 Section 446 06/09/2017
201723010 9100.10-01 Accounting Methods 06/09/2017
201723009 1502.13-00 Intercompany Transactions 06/09/2017
201723009 708.01-00 Termination 06/09/2017
201723008 1502.13-00 Intercompany Transactions 06/09/2017
201723008 708.01-00 Termination 06/09/2017
201723007 9100.04-00 Section 168; MACRS 06/09/2017
201723006 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/09/2017
201723006 4941.04-00 Definition of Self-Dealing 06/09/2017
201723006 4943.00-00 Excise Taxes on Excess Business Holdings 06/09/2017
201723006 4943.03-00 Definition of Excess Business Holdings 06/09/2017
201723006 4943.04-03 Business Enterprise 06/09/2017
201723006 4946.00-00 Definitions and Special Rules 06/09/2017
201723006 4946.01-00 Disqualified Person 06/09/2017
201723005 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/09/2017
201723005 4941.04-00 Definition of Self-Dealing 06/09/2017
201723005 4946.00-00 Definitions and Special Rules 06/09/2017
201723005 4946.01-00 Disqualified Person 06/09/2017