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.
寻求帮助
编号 UILC 主题 发布日期
200112001 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 03/23/2001
200112001 6013.04-01 Innocent Spouse Relief 03/23/2001
200111056 121.04-04 Involuntary Conversion 03/16/2001
200111056 165.07-00 Disaster Losses 03/16/2001
200111056 1033.10-00 Special Rule for Principal Residences Destroyed in Presidentially Declared Disasters 03/16/2001
200111055 401.06-00 Required Distributions 03/16/2001
200111054 401.06-01 In General 03/16/2001
200111053 409.01-09 Definition of Employer Securities 03/16/2001
200111052 4941.04-00 Definition of Self-Dealing 03/16/2001
200111051 4941.04-00 Definition of Self-Dealing 03/16/2001
200111050 507.00-00 Termination of Private Foundation Status 03/16/2001
200111049 507.00-00 Termination of Private Foundation Status 03/16/2001
200111048 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 03/16/2001
200111047 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 03/16/2001
200111046 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 03/16/2001
200111045 507.00-00 Termination of Private Foundation Status 03/16/2001
200111044 61.02-06 Court Awards, Settlements, etc. 03/16/2001
200111043 6511.10-00 Return Filed 03/16/2001
200111042 9100.18-00 Section 927; FSC Election 03/16/2001
200111042 927.04-00 Election and Termination of Election 03/16/2001
200111041 9100.22-00 Other 03/16/2001
200111041 884.00-00 Branch Tax 03/16/2001
200111040 9100.22-00 Other 03/16/2001
200111040 884.00-00 Branch Tax 03/16/2001
200111039 9100.22-00 Other 03/16/2001

Get Adobe Acrobat Reader