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.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200018024 1362.01-03 Late Elections 05/05/2000
200018015 6103.11-00 Disclosure for Tax Administration Purpose 05/05/2000
200018036 2652.01-02 Special Election for QTIP 05/05/2000
200018062 4941.04-00 Definition of Self-Dealing 05/05/2000
200018036 2632.03-00 Allocation of Unused GST Exemption 05/05/2000
200018062 4945.04-00 Definition of Taxable Expenditure 05/05/2000
200018062 4943.04-03 Business Enterprise 05/05/2000
200018048 1362.01-03 Late Elections 05/05/2000
200018058 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/05/2000
200018058 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 05/05/2000
200018058 4975.00-00 Tax on Prohibited Transactions 05/05/2000
200018016 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 05/05/2000
200018026 41.00-00 Credit for Increasing Research Activities 05/05/2000
200018042 1362.02-03 Passive Investment Income 05/05/2000
200018023 1362.00-00 Election by Small Business Corporation 05/05/2000
200018002 6404.01-03 Erroneous or Illegal 05/05/2000
200018033 50.30.10-00 LEVY: Sale: Notice 05/05/2000
200018007 704.01-04 Section 704(c) Considerations 05/05/2000
200018010 704.01-04 Section 704(c) Considerations 05/05/2000
200018056 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/05/2000
200018056 3402.00-00 Income Tax Collected at Source 05/05/2000
200018045 1362.02-02 Ceases to be Small Business Corporation 05/05/2000
200018045 1362.04-00 Inadvertent Terminations 05/05/2000
200018057 401.06-00 Required Distributions 05/05/2000
200018013 04.10.00-00 ASSESSMENTS: Miscellaneous taxes 05/05/2000