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
201532010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532010 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532010 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532010 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532009 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532009 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532009 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532008 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532008 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532008 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532007 9100.10-00 Section 446 08/07/2015
201532007 9100.10-01 Accounting Methods 08/07/2015
201532006 856.07-00 Treatment of Wholly Owned Subsidiaries 08/07/2015
201532006 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532005 9100.22-00 Other 08/07/2015
201532004 1502.21-00 Consolidated Net Operating Loss Deduction 08/07/2015
201532004 172.01-00 Carryback and Carryover 08/07/2015
201532004 9100.22-00 Other 08/07/2015
201532003 7701.00-00 Definitions 08/07/2015
201532003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2015