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
201617004 7702.17-00 Change in Benefits During First 15 Years 04/22/2016
200315024 168.56-01 Change from Tax-Exempt Use Property to Taxable Use Property 04/11/2003
200935024 472.06-00 Change from LIFO Method 08/28/2009
200935024 481.06-00 Change From LIFO 08/28/2009
200130007 952.05-04 Chain Deficits 07/27/2001
200901025 455.04-00 Cessation of Taxpayer's Liability 01/02/2009
201129020 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129016 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129019 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129018 2032A.05-02 Cessation of Qualified Use 07/22/2011
199945012 2511.03-00 Cessation of Donor's Dominion and Control 11/12/1999
199910010 2511.03-00 Cessation of Donor's Dominion and Control 03/12/1999
200122045 2511.03-00 Cessation of Donor's Dominion and Control 06/01/2001
200747001 2511.03-00 Cessation of Donor's Dominion and Control 11/23/2007
199945010 2511.03-00 Cessation of Donor's Dominion and Control 11/12/1999
202319015 3511.00-00 Certified Professional Employer Organizations 05/12/2023
201916004 3511.00-00 Certified Professional Employer Organizations 04/19/2019
200137044 42.12-00 Certifications and Other Reports to the Secretary 09/14/2001
200949049 6338.00-00 Certificate of Sale; Deed of Real Property 12/04/2009
201531018 6338.00-00 Certificate of Sale; Deed of Real Property 07/31/2015
200915040 6338.00-00 Certificate of Sale; Deed of Real Property 04/10/2009
202053012 6338.00-00 Certificate of Sale; Deed of Real Property 12/31/2020
201214028 6325.03-00 Certificate of Discharge 04/06/2012
200848046 6325.03-00 Certificate of Discharge 11/28/2008
201710024 6325.03-00 Certificate of Discharge 03/10/2017