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
200627013 731.00-00 Extent of Recognition of Gain or Loss on Distribution 07/07/2006
200627012 453.00-00 Installment Method (Available v. Not Available) 07/07/2006
200627012 453.08-00 Revocation of Elections 07/07/2006
200627011 9100.22-00 Other 07/07/2006
200627011 1503.04-04 Dual Resident Corporation 07/07/2006
200627010 1362.04-00 Inadvertent Terminations 07/07/2006
200627009 43.00-00 Enhanced Oil Recovery Credit 07/07/2006
200627008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/07/2006
200627008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/07/2006
200627008 2601.00-00 Tax On Generation Skipping Transfers 07/07/2006
200627007 1381.00-00 Organizations to Which Part Applies 07/07/2006
200627007 1388.00-00 Definitions; Special Rules 07/07/2006
200627006 171.07-00 Tax-Exempt Bonds 07/07/2006
200627005 2601.03-01 Irrevocable Trusts 07/07/2006
200627004 9100.22-00 Other 07/07/2006
200627004 1503.04-04 Dual Resident Corporation 07/07/2006
200627003 677.04-00 Discharge of Obligation of Grantor or Spouse 07/07/2006
200627002 170.11-03 Inventory and Other Property 07/07/2006
200627001 1362.00-00 Election by Small Business Corporation 07/07/2006
200626044 263A.04-04 Administrative, Service, or Support Activities Allocation Methods 06/30/2006
200626044 263A.06-05 Rules for Changing a Method of Accounting 06/30/2006
200626044 263A.07-00 Change in Method of Accounting under Section 263A 06/30/2006
200626043 2702.02-02 Personal Residence in Trust 06/30/2006
200626042 9100.09-00 Section 442; Accounting Periods 06/30/2006
200626041 9100.22-00 Other 06/30/2006

Official Adobe Website