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
200105063 401.06-00 Required Distributions 02/02/2001
200105063 401.06-02 Employee Dies Before Entire Interest Distributed 02/02/2001
200105062 6654.00-00 Failure By Individual to Pay Estimated Income Tax 02/02/2001
200105061 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/02/2001
200105060 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/02/2001
200105060 368.00-00 Definitions Relating to Corporate Reorganizations 02/02/2001
200105059 2055.12-10 Reformations of Nonqualifying Interests 02/02/2001
200105058 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/02/2001
200105058 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 02/02/2001
200105058 2518.00-00 Disclaimers 02/02/2001
200105058 2601.00-00 Tax On Generation Skipping Transfers 02/02/2001
200105057 1362.01-03 Late Elections 02/02/2001
200105056 1362.01-03 Late Elections 02/02/2001
200105055 1362.01-03 Late Elections 02/02/2001
200105054 877.01-00 Principal Purpose--the Avoidance of Tax 02/02/2001
200105053 1362.01-03 Late Elections 02/02/2001
200105052 468A.00-00 Special Rules for Decommissioning Cost 02/02/2001
200105052 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 02/02/2001
200105052 1012.06-00 Liabilities Assumed as Purchase Price 02/02/2001
200105052 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 02/02/2001
200105051 877.01-00 Principal Purpose--the Avoidance of Tax 02/02/2001
200105050 368.05-00 Recapitalization (Type "E") 02/02/2001
200105050 368.06-00 Change in Identity, etc. (Type "F") 02/02/2001
200105050 368.08-02 Proprietary Interest Continuity 02/02/2001
200105050 1001.02-07 Property Differing Materially 02/02/2001

Get Adobe Acrobat Reader