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
200743035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/26/2007
200743034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/26/2007
200743033 170.07-05 Governmental Units 10/26/2007
200743032 3231.01-00 Employers v. Not Employers 10/26/2007
200743031 2057.00-00 Qualified Family Business Interests 10/26/2007
200743031 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743030 167.22-01 Normalization Rules 10/26/2007
200743029 2632.00-00 Special Rules for Allocation of GST Exemption 10/26/2007
200743029 2652.00-00 Other Definitions 10/26/2007
200743029 2652.01-00 Transferor Defined 10/26/2007
200743029 2652.01-02 Special Election for QTIP 10/26/2007
200743029 2654.00-00 Special Rules 10/26/2007
200743029 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743029 2642.00-00 Inclusion Ratio 10/26/2007
200743028 2632.00-00 Special Rules for Allocation of GST Exemption 10/26/2007
200743028 2601.00-00 Tax On Generation Skipping Transfers 10/26/2007
200743028 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743027 2057.00-00 Qualified Family Business Interests 10/26/2007
200743027 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743026 2642.00-00 Inclusion Ratio 10/26/2007
200743026 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743025 2642.00-00 Inclusion Ratio 10/26/2007
200743025 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743024 7701.00-00 Definitions 10/26/2007
200743024 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007