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
200551022 3231.01-00 Employers v. Not Employers 12/23/2005
200551021 3231.01-00 Employers v. Not Employers 12/23/2005
200551020 2601.03-01 Irrevocable Trusts 12/23/2005
200551019 103.06-08 Local Electric or Gas Facilities (Repealed But See 142.06-00) 12/23/2005
200551018 197.00-00 Amortization of Goodwill & Certain Other Intangibles 12/23/2005
200551017 6031.04-00 Information Required to be Provided to Partners 12/23/2005
200551016 9114.03-27 Netherlands 12/23/2005
200551015 422.00-00 Incentive Stock Options 12/23/2005
200551014 9100.01-00 Section 42; Low-Income Housing Credit 12/23/2005
200551013 2512.15-00 Valuation of Life Estate 12/23/2005
200551013 7520.02-00 Exceptions 12/23/2005
200551012 9100.22-00 Other 12/23/2005
200551012 1502.21-00 Consolidated Net Operating Loss Deduction 12/23/2005
200551011 9100.22-00 Other 12/23/2005
200551011 1502.21-00 Consolidated Net Operating Loss Deduction 12/23/2005
200551010 1502.21-00 Consolidated Net Operating Loss Deduction 12/23/2005
200551010 9100.22-00 Other 12/23/2005
200551009 2632.00-00 Special Rules for Allocation of GST Exemption 12/23/2005
200551009 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 12/23/2005
200551009 9100.00-00 Extension of Time for Making Certain Elections 12/23/2005
200551008 61.00.00-00 PAYMENT 12/23/2005
200551008 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 12/23/2005
200551008 104.03-00 Damages 12/23/2005
200551007 9100.22-00 Other 12/23/2005
200551007 1503.04-00 Dual Consolidated Loss 12/23/2005