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
201147036 4945.04-04 Grants to Individuals 11/25/2011
201147035 512.01-01 Rents and Royalties 11/25/2011
201147035 513.04-00 Sales and Service to Public 11/25/2011
201147035 514.00-00 Unrelated Debt-Financed Income 11/25/2011
201147034 501.32-00 Income Inures v. does Not Inure to Private Individual 11/25/2011
201147034 501.06-01 Performance of Particular Services for Members 11/25/2011
201147033 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 11/25/2011
201147032 4980A.00-00 Tax on Excess Distributions from Qualified Retirement Plans 11/25/2011
201147031 412.00-00 Minimum Funding Standards 11/25/2011
201147030 6501.06-00 Return Not Filed--Exception to Period of Limitations 11/25/2011
201147029 61.00-00 Gross Income v. Not Gross Income 11/25/2011
201147028 6223.05-00 Tax Matters Partner 11/25/2011
201147027 6224.01-01 Settlement Agreement 11/25/2011
201147026 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 11/25/2011
201147025 168.20-00 Classification of Property 11/25/2011
201147024 61.49-01 Capital Gain v. Ordinary Income 11/25/2011
201147024 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/25/2011
201147024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/25/2011
201147024 1012.00-00 Basis of Property--Costs 11/25/2011
201147024 1221.00-00 Capital Asset v. Not a Capital Asset 11/25/2011
201147024 1222.00-00 Other Terms Relating to Capital Gains and Losses 11/25/2011
201147023 1295.02-02 Retroactive Elections 11/25/2011
201147022 9100.22-00 Other 11/25/2011
201147022 992.02-00 Election 11/25/2011
201147021 9100.22-00 Other 11/25/2011

Get Adobe Acrobat Reader