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
201249002 2522.02-03 Charitable Remainder Trusts 12/07/2012
201249001 468A.01-00 In General 12/07/2012
201248022 3406.00-00 Backup Withholding 11/30/2012
201248022 3406.01-01 Notification of Incorrect TIN 11/30/2012
201248022 3406.01-00 Requirement to Deduct and Withhold 11/30/2012
201248022 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 11/30/2012
201248022 6041.10-00 Bingo, Keno, and Slot Machine Winnings 11/30/2012
201248021 6331.12-00 Failure to Surrender Property (See 6332.00-00) 11/30/2012
201248020 6331.00-00 Levy and Distraint 11/30/2012
201248020 6331.11-00 Exempt Property (See 6334.00-00) 11/30/2012
201248019 104.03-00 Damages 11/30/2012
201248018 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 11/30/2012
201248017 6224.01-01 Settlement Agreement 11/30/2012
201248016 6331.00-00 Levy and Distraint 11/30/2012
201248015 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 11/30/2012
201248015 9100.00-00 Extension of Time for Making Certain Elections 11/30/2012
201248014 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 11/30/2012
201248014 9100.00-00 Extension of Time for Making Certain Elections 11/30/2012
201248013 1362.00-00 Election by Small Business Corporation 11/30/2012
201248013 1362.01-03 Late Elections 11/30/2012
201248012 9100.22-00 Other 11/30/2012
201248012 1502.21-00 Consolidated Net Operating Loss Deduction 11/30/2012
201248011 115.00-00 Income of States, Municipalities, etc. 11/30/2012
201248010 1295.02-02 Retroactive Elections 11/30/2012
201248009 1295.02-02 Retroactive Elections 11/30/2012