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
201119003 2519.00-00 Disposition of Certain Life Estates 05/13/2011
201119003 2207A.02-00 Recovery With Respect to Gift Tax 05/13/2011
201119002 355.01-00 Spin-Off 05/13/2011
201119002 355.09-00 Distributions Within a Consolidated Group 05/13/2011
201119001 856.00-00 Definition of Real Estate Investment Trust 05/13/2011
201118026 408.03-00 Rollover Contributions 05/06/2011
201118025 408.03-00 Rollover Contributions 05/06/2011
201118024 412.00-00 Minimum Funding Standards 05/06/2011
201118023 412.00-00 Minimum Funding Standards 05/06/2011
201118022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/06/2011
201118021 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 05/06/2011
201118020 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 05/06/2011
201118019 6330.00-00 Collection Due Process - Levy 05/06/2011
201118018 6404.00-00 Abatements 05/06/2011
201118017 6404.00-00 Abatements 05/06/2011
201118016 1362.01-03 Late Elections 05/06/2011
201118015 856.01-00 Income Requirements 05/06/2011
201118014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/06/2011
201118014 2702.02-02 Personal Residence in Trust 05/06/2011
201118013 2032.01-00 Exercise of Election 05/06/2011
201118013 9100.00-00 Extension of Time for Making Certain Elections 05/06/2011
201118012 148.00-00 Arbitrage 05/06/2011
201118011 1362.02-03 Passive Investment Income 05/06/2011
201118010 9100.22-00 Other 05/06/2011
201118010 992.02-00 Election 05/06/2011