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
201549010 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/04/2015
201549009 7701.00-00 Definitions 12/04/2015
201549009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549008 7701.00-00 Definitions 12/04/2015
201549008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549007 7701.00-00 Definitions 12/04/2015
201549007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549006 7701.00-00 Definitions 12/04/2015
201549006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549005 7701.00-00 Definitions 12/04/2015
201549005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549004 7704.03-00 Qualifying Income 12/04/2015
201549003 1361.03-03 Electing Small Business Trusts 12/04/2015
201549003 1362.04-00 Inadvertent Terminations 12/04/2015
201549002 1361.03-03 Electing Small Business Trusts 12/04/2015
201549002 1362.04-00 Inadvertent Terminations 12/04/2015
201549001 1361.03-02 Qualified Subchapter S Trusts 12/04/2015
201549001 1361.03-03 Electing Small Business Trusts 12/04/2015
201549001 1361.05-00 Qualified Subchapter S Subsidiary 12/04/2015
201549001 1362.04-00 Inadvertent Terminations 12/04/2015
201549000 6110.00-00 Index for Public Inspection of Written Determination 12/04/2015
201548027 408.03-00 Rollover Contributions 11/27/2015
201548026 408.03-00 Rollover Contributions 11/27/2015
201548025 501.32-00 Income Inures v. does Not Inure to Private Individual 11/27/2015
201548025 501.32-01 Distribution of Assets to Private Individuals 11/27/2015