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
201531004 2001.00-00 Imposition and Rate of Tax 07/31/2015
201531004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/31/2015
201531004 2601.00-00 Tax On Generation Skipping Transfers 07/31/2015
201531004 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/31/2015
201531003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531003 2001.00-00 Imposition and Rate of Tax 07/31/2015
201531003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/31/2015
201531003 2601.00-00 Tax On Generation Skipping Transfers 07/31/2015
201531003 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/31/2015
201531002 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 07/31/2015
201531001 1361.05-00 Qualified Subchapter S Subsidiary 07/31/2015
201531001 9100.00-00 Extension of Time for Making Certain Elections 07/31/2015
201531000 6110.00-00 Index for Public Inspection of Written Determination 07/31/2015
201530025 408.03-00 Rollover Contributions 07/24/2015
201530024 408.03-00 Rollover Contributions 07/24/2015
201530023 4945.04-04 Grants to Individuals 07/24/2015
201530022 4976.01-00 Disqualified Benefits 07/24/2015
201530022 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 07/24/2015
201530021 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 07/24/2015
201530020 367.06-07 Anti-Abuse Rule 07/24/2015
201530019 6231.01-01 Exception for Small Partnerships 07/24/2015
201530018 6231.07-00 Tax Matters Partner 07/24/2015
201530017 338.01-02 Time in which Election must be made 07/24/2015
201530017 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/24/2015
201530016 1362.04-00 Inadvertent Terminations 07/24/2015