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.
도움말 찾기
숫자 UILC 주제 출시일
200020012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020012 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020026 1362.00-00 Election by Small Business Corporation 05/19/2000
200020042 1362.01-03 Late Elections 05/19/2000
200020046 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020046 61.03-00 Loan or Mortgage v. Sale 05/19/2000
200020046 61.43-00 Form v. Substance 05/19/2000
200020046 451.01-00 Annual Theory 05/19/2000
200020040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2000
200020031 1381.00-00 Organizations to Which Part Applies 05/19/2000
200020047 877.01-00 Principal Purpose--the Avoidance of Tax 05/19/2000
200020028 877.01-00 Principal Purpose--the Avoidance of Tax 05/19/2000
200020019 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020035 351.00-00 Transfer to Corporation Controlled by Transferor 05/19/2000
200020010 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020023 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020019 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020019 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020010 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020023 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020023 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000

Get Adobe Acrobat Reader