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
200051050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/22/2000
200051050 414.00-00 Definitions and Special Rules 12/22/2000
200051049 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/22/2000
200051048 414.09-00 Certain Employee Contributions 12/22/2000
200051047 414.09-00 Certain Employee Contributions 12/22/2000
200051046 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 12/22/2000
200051045 4980.02-00 Exceptions 12/22/2000
200051044 2011.01-00 Allowance of Credit for Death Taxes Actually Paid to State, Territory or District of Columbia 12/22/2000
200051043 17.00.00-00 COMPROMISE AND SETTLEMENT 12/22/2000
200051042 6402.02-02 Collection of Debts Owed to Federal Agencies 12/22/2000
200051041 274.10-05 Unmarked Law Enforcement Vehicle 12/22/2000
200051040 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 12/22/2000
200051040 6651.22-00 Increase in Penalty for Fraudulent Failure to File 12/22/2000
200051039 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 12/22/2000
200051038 61.03.00-00 PAYMENT: Installment payments 12/22/2000
200051038 46.00.00-00 INTEREST 12/22/2000
200051037 1362.01-03 Late Elections 12/22/2000
200051036 1362.01-03 Late Elections 12/22/2000
200051035 1033.02-00 Definition of Involuntary Conversion Events 12/22/2000
200051034 1362.04-00 Inadvertent Terminations 12/22/2000
200051033 1033.02-00 Definition of Involuntary Conversion Events 12/22/2000
200051032 338.01-02 Time in which Election must be made 12/22/2000
200051032 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/22/2000
200051031 1504.00-00 Definitions 12/22/2000
200051030 1362.01-03 Late Elections 12/22/2000

Official Adobe Website