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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201242006 1361.05-00 Qualified Subchapter S Subsidiary 10/19/2012
201242006 9100.00-00 Extension of Time for Making Certain Elections 10/19/2012
201242005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/19/2012
201242005 2642.00-00 Inclusion Ratio 10/19/2012
201242005 9100.00-00 Extension of Time for Making Certain Elections 10/19/2012
201242004 9100.22-00 Other 10/19/2012
201242003 1031.00-00 Exchange of Property Held for Productive Use or Investment 10/19/2012
201242003 1031.05-00 Deferred Exchanges 10/19/2012
201242002 2632.00-00 Special Rules for Allocation of GST Exemption 10/19/2012
201242002 2652.01-02 Special Election for QTIP 10/19/2012
201242002 9100.00-00 Extension of Time for Making Certain Elections 10/19/2012
201242001 9100.22-00 Other 10/19/2012
201242001 992.02-00 Election 10/19/2012
201241020 412.06-00 Minimum Funding Waiver 10/12/2012
201241019 402.09-00 Tax on Lump Sum Distributions 10/12/2012
201241018 501.07-00 Social Clubs 10/12/2012
201241018 511.02-00 Section 501(c)(2) Corporations 10/12/2012
201241017 401.06-01 In General 10/12/2012
201241016 408.03-00 Rollover Contributions 10/12/2012
201241015 408.03-00 Rollover Contributions 10/12/2012
201241014 408.03-00 Rollover Contributions 10/12/2012
201241013 4945.04-04 Grants to Individuals 10/12/2012
201241012 501.12-03 Mutual or Cooperative Electric Companies 10/12/2012
201241011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/12/2012
201241011 501.03-05 Corporations 10/12/2012