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.
Помощь по поиску
Номер UILC Тема Дата публикации
201224006 368.08-08 Transfers to Controlled Corporations 06/15/2012
201224005 9100.10-01 Accounting Methods 06/15/2012
201224004 1362.01-03 Late Elections 06/15/2012
201224003 9100.22-00 Other 06/15/2012
201224003 1502.21-00 Consolidated Net Operating Loss Deduction 06/15/2012
201224002 9100.00-00 Extension of Time for Making Certain Elections 06/15/2012
201224001 45.00-00 Electricity Produced from Certain Renewable Sources 06/15/2012
201223023 408.03-00 Rollover Contributions 06/08/2012
201223022 4945.04-04 Grants to Individuals 06/08/2012
201223021 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/08/2012
201223020 501.33-00 Private v. Public Interest Served 06/08/2012
201223019 6402.00-00 Authority to Make Credits or Refunds 06/08/2012
201223018 6330.00-00 Collection Due Process - Levy 06/08/2012
201223017 6330.00-00 Collection Due Process - Levy 06/08/2012
201223016 6212.07-00 Further Deficiency Notice Restricted 06/08/2012
201223015 461.06-01 Accrual Basis 06/08/2012
201223014 167.22-01 Normalization Rules 06/08/2012
201223013 1362.01-03 Late Elections 06/08/2012
201223012 61.00-00 Gross Income v. Not Gross Income 06/08/2012
201223012 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 06/08/2012
201223012 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 06/08/2012
201223012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/08/2012
201223012 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 06/08/2012
201223012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/08/2012
201223012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 06/08/2012