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
201211015 6012.01-00 Individuals 03/16/2012
201211015 6013.01-01 Agent or Guardian 03/16/2012
201211014 6330.00-00 Collection Due Process - Levy 03/16/2012
201211014 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 03/16/2012
201211014 6703.00-00 Rules Applicable to Penalties Under Section 6700, 6701, and 6702 (See Also 6700, 6701, 6702) 03/16/2012
201211013 6231.03-00 Partnership Item 03/16/2012
201211012 6229.02-00 Extension by Agreement 03/16/2012
201211011 263A.08-00 Interest Capitalization 03/16/2012
201211011 263A.08-01 Designated Property 03/16/2012
201211011 263A.13-00 Oil and Gas Activities 03/16/2012
201211010 4611.00-00 Imposition and Rate of Tax on Petroleum 03/16/2012
201211009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/16/2012
201211009 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/16/2012
201211009 338.02-00 Qualified Stock Purchase 03/16/2012
201211009 1361.05-00 Qualified Subchapter S Subsidiary 03/16/2012
201211008 355.01-00 Spin-Off 03/16/2012
201211007 1362.00-00 Election by Small Business Corporation 03/16/2012
201211007 1362.04-00 Inadvertent Terminations 03/16/2012
201211006 1362.00-00 Election by Small Business Corporation 03/16/2012
201211006 1362.04-00 Inadvertent Terminations 03/16/2012
201211005 1362.00-00 Election by Small Business Corporation 03/16/2012
201211005 1362.04-00 Inadvertent Terminations 03/16/2012
201211004 1362.00-00 Election by Small Business Corporation 03/16/2012
201211004 1362.04-00 Inadvertent Terminations 03/16/2012
201211003 104.02-00 Workmen's Compensation 03/16/2012