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
200835023 7701.00-00 Definitions 08/29/2008
200835023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2008
200835022 2652.01-02 Special Election for QTIP 08/29/2008
200835022 9100.00-00 Extension of Time for Making Certain Elections 08/29/2008
200835021 9100.00-00 Extension of Time for Making Certain Elections 08/29/2008
200835021 2632.00-00 Special Rules for Allocation of GST Exemption 08/29/2008
200835020 368.00-00 Definitions Relating to Corporate Reorganizations 08/29/2008
200835020 368.06-00 Change in Identity, etc. (Type "F") 08/29/2008
200835020 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 08/29/2008
200835019 424.01-00 Modification, Extension or Renewal of Options 08/29/2008
200835018 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 08/29/2008
200835017 61.00-00 Gross Income v. Not Gross Income 08/29/2008
200835017 104.03-00 Damages 08/29/2008
200835017 6041.00-00 Information at Source 08/29/2008
200835017 6041.01-00 Persons Engaged in Trade or Business 08/29/2008
200835016 61.00-00 Gross Income v. Not Gross Income 08/29/2008
200835016 104.03-00 Damages 08/29/2008
200835016 6041.00-00 Information at Source 08/29/2008
200835016 6041.01-00 Persons Engaged in Trade or Business 08/29/2008
200835015 453.08-01 Election After Revocation 08/29/2008
200835014 368.06-00 Change in Identity, etc. (Type "F") 08/29/2008
200835014 368.01-00 Statutory Merger or Consolidation (Type "A") 08/29/2008
200835014 332.00-00 Complete Liquidation of Subsidiaries 08/29/2008
200835013 368.06-00 Change in Identity, etc. (Type "F") 08/29/2008
200835013 368.01-00 Statutory Merger or Consolidation (Type "A") 08/29/2008