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.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200132024 1012.06-00 Liabilities Assumed as Purchase Price 08/10/2001
200132024 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 08/10/2001
200132023 9100.00-00 Extension of Time for Making Certain Elections 08/10/2001
200132023 565.01-02 Making and Filing Consents 08/10/2001
200132023 541.00-00 Imposition of Personal Holding Company Tax (Imposed v. Not Imposed) 08/10/2001
200132022 468A.00-00 Special Rules for Decommissioning Cost 08/10/2001
200132021 877.00-00 Expatriation to Avoid Tax 08/10/2001
200132020 468A.00-00 Special Rules for Decommissioning Cost 08/10/2001
200132019 468A.04-02 Revised Schedules 08/10/2001
200132018 877.00-00 Expatriation to Avoid Tax 08/10/2001
200132017 141.01-01 Business Use Test 08/10/2001
200132016 2601.00-00 Tax On Generation Skipping Transfers 08/10/2001
200132015 2601.00-00 Tax On Generation Skipping Transfers 08/10/2001
200132014 332.00-00 Complete Liquidation of Subsidiaries 08/10/2001
200132014 455.00-00 Prepaid Subscription Income 08/10/2001
200132013 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 08/10/2001
200132013 9100.00-00 Extension of Time for Making Certain Elections 08/10/2001
200132012 1362.01-03 Late Elections 08/10/2001
200132011 1362.01-03 Late Elections 08/10/2001
200132010 584.04-00 Merger of Common Trust Funds 08/10/2001
200132009 708.01-00 Termination 08/10/2001
200132008 856.00-00 Definition of Real Estate Investment Trust 08/10/2001
200132008 856.01-00 Income Requirements 08/10/2001
200132008 856.04-00 Rents From Real Property 08/10/2001
200132007 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 08/10/2001

Official Adobe Website