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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編號 UILC 主題 發布日期
200340001 2055.07-00 Transfers Not Exclusively for Charitable Purposes 10/03/2003
200402012 2055.07-00 Transfers Not Exclusively for Charitable Purposes 01/09/2004
200143011 2055.14-00 Transfers of Easements in Real Property 10/26/2001
200418005 2055.14-00 Transfers of Easements in Real Property 04/30/2004
202120005 1253.00-00 Transfers of Franchises, Trademarks, and Trade Names 05/21/2021
201322020 1253.00-00 Transfers of Franchises, Trademarks, and Trade Names 05/31/2013
201250001 2501.03-00 Transfers of Intangible Property By Non-Resident Not Citizens 12/14/2012
201936004 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 09/06/2019
199938007 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 09/24/1999
202335001 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 09/01/2023
200509023 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 03/04/2005
200907024 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 02/13/2009
201321018 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 05/24/2013
200610019 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 03/10/2006
201651015 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 12/16/2016
201927003 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 07/05/2019
200317011 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 04/25/2003
200120007 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 05/18/2001
200408015 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/20/2004
201206005 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/10/2012
202137005 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 09/17/2021
202137006 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 09/17/2021
200221042 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 05/24/2002
200222008 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 05/31/2002
201707008 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/17/2017

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