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.

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Номер UILC Тема Дата публикации
201636020 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636019 2056.07-00 Qualified Terminable Interest Property 09/02/2016
201636019 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636018 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/02/2016
201636017 1362.04-00 Inadvertent Terminations 09/02/2016
201636016 1502.21-00 Consolidated Net Operating Loss Deduction 09/02/2016
201636016 9100.22-00 Other 09/02/2016
201636015 1362.01-00 Eligible v. Ineligible 09/02/2016
201636015 1362.04-00 Inadvertent Terminations 09/02/2016
201636014 1362.04-00 Inadvertent Terminations 09/02/2016
201636013 1362.00-00 Election by Small Business Corporation 09/02/2016
201636013 1362.04-00 Inadvertent Terminations 09/02/2016
201636012 7701.00-00 Definitions 09/02/2016
201636012 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/02/2016
201636011 9100.22-00 Other 09/02/2016
201636010 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636009 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636008 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636007 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636006 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636005 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636003 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 09/02/2016
201636002 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016