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
201126036 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 07/01/2011
201126035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/01/2011
201126034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/01/2011
201126033 4945.04-04 Grants to Individuals 07/01/2011
201126032 4945.04-04 Grants to Individuals 07/01/2011
201126031 4945.04-04 Grants to Individuals 07/01/2011
201126030 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/01/2011
201126029 53.00-00 Credit for Prior Year Minimum Tax Liability 07/01/2011
201126029 168.00-00 Modified Accelerated Cost Recovery System 07/01/2011
201126029 383.00-00 Limitation on Capital Losses and Excess Credits 07/01/2011
201126028 1362.01-03 Late Elections 07/01/2011
201126027 338.01-02 Time in which Election must be made 07/01/2011
201126027 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/01/2011
201126026 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126026 469.00-00 Passive Activity Losses and Credits Limited 07/01/2011
201126026 469.03-00 Passive Activity Defined 07/01/2011
201126026 469.03-03 Definition of Activity 07/01/2011
201126025 1362.00-00 Election by Small Business Corporation 07/01/2011
201126025 1362.01-00 Eligible v. Ineligible 07/01/2011
201126025 1362.01-02 Election After Termination 07/01/2011
201126024 7701.00-00 Definitions 07/01/2011
201126024 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/01/2011
201126023 1361.00-00 Definitions 07/01/2011
201126022 1362.01-03 Late Elections 07/01/2011

Get Adobe Acrobat Reader