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.
Buscar ayuda
Número UILC Asunto Fecha de publicación
200519053 3231.01-00 Employers v. Not Employers 05/13/2005
200519052 3231.01-00 Employers v. Not Employers 05/13/2005
200519051 3231.01-00 Employers v. Not Employers 05/13/2005
200519050 3231.01-00 Employers v. Not Employers 05/13/2005
200519049 3231.01-00 Employers v. Not Employers 05/13/2005
200519048 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 05/13/2005
200519047 83.01-00 When Includible in Gross Income 05/13/2005
200519047 402.02-00 Non-Exempt Trust 05/13/2005
200519047 404.04-00 Non-Exempt Funds or Plans 05/13/2005
200519047 451.14-04 Compensation 05/13/2005
200519047 671.02-00 Persons Treated as Grantors 05/13/2005
200519047 677.00-00 Income for Benefit of Grantor 05/13/2005
200519046 9100.22-00 Other 05/13/2005
200519046 1503.04-04 Dual Resident Corporation 05/13/2005
200519045 9100.22-00 Other 05/13/2005
200519045 1503.04-04 Dual Resident Corporation 05/13/2005
200519044 1361.00-00 Definitions 05/13/2005
200519044 1361.03-00 Certain Trusts Permitted as Shareholders 05/13/2005
200519044 1361.03-03 Electing Small Business Trusts 05/13/2005
200519044 1362.00-00 Election by Small Business Corporation 05/13/2005
200519043 2642.00-00 Inclusion Ratio 05/13/2005
200519043 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 05/13/2005
200519043 9100.00-00 Extension of Time for Making Certain Elections 05/13/2005
200519042 2518.00-00 Disclaimers 05/13/2005
200519042 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 05/13/2005

Official Adobe Website