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.
寻求帮助
编号 UILC 主题 发布日期
201818015 6334.01-00 Types of Property 05/04/2018
201818014 6103.08-01 Disclosure within the Department of Treasury 05/04/2018
201818014 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 05/04/2018
201818013 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 05/04/2018
201818012 01.07.00-00 ADMINISTRATION: Procedures 05/04/2018
201818011 9100.04-00 Section 168; MACRS 05/04/2018
201818010 351.01-00 Control v. No Control by Transferor 05/04/2018
201818010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/04/2018
201818010 355.03-00 Active Business 05/04/2018
201818010 355.05-00 Control 05/04/2018
201818010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/04/2018
201818009 115.00-00 Income of States, Municipalities, etc. 05/04/2018
201818009 115.03-00 Essential Governmental Function 05/04/2018
201818008 115.00-00 Income of States, Municipalities, etc. 05/04/2018
201818008 115.03-00 Essential Governmental Function 05/04/2018
201818007 754.02-00 Timeliness of Election 05/04/2018
201818007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/04/2018
201818006 9100.04-00 Section 168; MACRS 05/04/2018
201818005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/04/2018
201818005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/04/2018
201818005 2601.00-00 Tax On Generation Skipping Transfers 05/04/2018
201818005 2601.04-00 Transitional Rules 05/04/2018
201818005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/04/2018
201818004 9100.04-00 Section 168; MACRS 05/04/2018
201818003 754.02-00 Timeliness of Election 05/04/2018