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.
尋求幫助
編號 UILC 主題 發布日期
201210013 9100.22-00 Other 03/09/2012
201210013 9114.03-06 Canada 03/09/2012
201210012 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 03/09/2012
201210011 9100.04-00 Section 168; MACRS 03/09/2012
201210011 9100.02-00 Section 59(e) 03/09/2012
201210010 1362.01-03 Late Elections 03/09/2012
201210009 9100.22-00 Other 03/09/2012
201210009 9114.03-06 Canada 03/09/2012
201210008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/09/2012
201210008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/09/2012
201210008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/09/2012
201210008 2652.01-00 Transferor Defined 03/09/2012
201210008 2642.01-00 Inclusion Ratio Defined 03/09/2012
201210008 2632.00-00 Special Rules for Allocation of GST Exemption 03/09/2012
201210007 528.00-00 Certain Homeowners Associations 03/09/2012
201210007 9100.34-00 Section 528 Election to be Treated as Homeowner Association 03/09/2012
201210006 9100.00-00 Extension of Time for Making Certain Elections 03/09/2012
201210005 168.36-00 Additional First Year Depreciation 03/09/2012
201210004 168.36-00 Additional First Year Depreciation 03/09/2012
201210003 613A.03-01 General Rule 03/09/2012
201210003 613A.04-02 Retailers Excluded 03/09/2012
201210002 2601.03-01 Irrevocable Trusts 03/09/2012
201210002 2501.01-00 Gift v. Not a Gift 03/09/2012
201210001 2601.03-01 Irrevocable Trusts 03/09/2012
201210001 2501.01-00 Gift v. Not a Gift 03/09/2012