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
201451030 501.07-00 Social Clubs 12/19/2014
201451029 1296.00-00 Passive Foreign Investment Company 12/19/2014
201451029 9100.22-00 Other 12/19/2014
201451028 179D.00-00 Energy Efficient Commercial Building Property Deduction 12/19/2014
201451027 163.00-00 Interest 12/19/2014
201451026 9100.22-00 Other 12/19/2014
201451026 992.02-00 Election 12/19/2014
201451025 2632.00-00 Special Rules for Allocation of GST Exemption 12/19/2014
201451025 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451024 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451023 108.01-00 Exclusion From Gross Income 12/19/2014
201451023 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451023 9100.22-00 Other 12/19/2014
201451022 1295.02-02 Retroactive Elections 12/19/2014
201451021 1295.02-02 Retroactive Elections 12/19/2014
201451020 1295.02-02 Retroactive Elections 12/19/2014
201451019 1362.01-00 Eligible v. Ineligible 12/19/2014
201451019 1362.04-00 Inadvertent Terminations 12/19/2014
201451018 42.00-00 Low-Income Housing Credit 12/19/2014
201451017 1362.04-00 Inadvertent Terminations 12/19/2014
201451016 1362.01-00 Eligible v. Ineligible 12/19/2014
201451016 1362.04-00 Inadvertent Terminations 12/19/2014
201451015 382.07-05 Segregation Rules 12/19/2014
201451014 165.00-00 Deductions For Losses 12/19/2014
201451013 468A.01-00 In General 12/19/2014