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
200315001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/11/2003
200314031 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/04/2003
200314031 514.00-00 Unrelated Debt-Financed Income 04/04/2003
200314030 501.09-02 Geographic Locale 04/04/2003
200314030 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 04/04/2003
200314029 408.00-00 Individual Retirement Accounts 04/04/2003
200314028 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 04/04/2003
200314027 6404.00-00 Abatements 04/04/2003
200314026 877.01-00 Principal Purpose--the Avoidance of Tax 04/04/2003
200314025 877.01-00 Principal Purpose--the Avoidance of Tax 04/04/2003
200314024 103.02-01 Political Subdivisions 04/04/2003
200314023 338.01-02 Time in which Election must be made 04/04/2003
200314023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/04/2003
200314022 338.01-02 Time in which Election must be made 04/04/2003
200314022 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/04/2003
200314021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/04/2003
200314021 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/04/2003
200314021 7520.00-00 Valuation Tables 04/04/2003
200314020 1362.01-03 Late Elections 04/04/2003
200314020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/04/2003
200314019 1362.01-03 Late Elections 04/04/2003
200314018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/04/2003
200314017 41.01-00 Alternative Incremental Credit 04/04/2003
200314016 1361.01-04 More than One Class of Stock 04/04/2003
200314015 1362.01-03 Late Elections 04/04/2003