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
202045002 4980.02-00 Exceptions 11/06/2020
202045001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/06/2020
202045001 355.01-00 Spin-Off 11/06/2020
202045001 355.03-00 Active Business 11/06/2020
202045000 6110.00-00 Index for Public Inspection of Written Determination 11/06/2020
202044012 408.03-00 Rollover Contributions 10/30/2020
202044011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/30/2020
202044011 501.32-00 Income Inures v. does Not Inure to Private Individual 10/30/2020
202044011 501.32-01 Distribution of Assets to Private Individuals 10/30/2020
202044011 501.33-00 Private v. Public Interest Served 10/30/2020
202044010 6221.00-00 Tax Treatment Determined At Partnership Level 10/30/2020
202044010 6226.00-00 Judicial Review of Final Partnership Administrative Adjustments 10/30/2020
202044010 6663.00-00 Fraud Penalty 10/30/2020
202044009 6221B.00-00 Tax Treatment Determined At Partnership Level-BBA 10/30/2020
202044009 6225B.01-00 Determination of Imputed Underpayments - BBA 10/30/2020
202044009 6226B.01-00 Adjustments Taken into Account by Partner 10/30/2020
202044009 6233B.00-00 Interest and Penalties 10/30/2020
202044009 6663.00-00 Fraud Penalty 10/30/2020
202044008 6502.00-00 Collection After Assessment (Timely v. Not Timely) 10/30/2020
202044008 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 10/30/2020
202044007 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/30/2020
202044007 6676.00-00 Erroneous claim for refund or credit 10/30/2020
202044006 9100.00-00 Extension of Time for Making Certain Elections 10/30/2020
202044005 614.04-00 Aggregating Non-Operating Mineral Interests 10/30/2020
202044004 9100.00-00 Extension of Time for Making Certain Elections 10/30/2020

Get Adobe Acrobat Reader