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
Nimewo 201615002 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/08/2016
Nimewo 201615001 UILC 1092.05-00 Sijè Mixed Straddles Dat Piblikasyon 04/08/2016
Nimewo 201615000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 04/08/2016
Nimewo 201614040 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 04/01/2016
Nimewo 201614039 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 04/01/2016
Nimewo 201614038 UILC 501.32-00 Sijè Income Inures v. does Not Inure to Private Individual Dat Piblikasyon 04/01/2016
Nimewo 201614038 UILC 501.32-01 Sijè Distribution of Assets to Private Individuals Dat Piblikasyon 04/01/2016
Nimewo 201614038 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 04/01/2016
Nimewo 201614037 UILC 162.15-02 Sijè Cost of Materials Dat Piblikasyon 04/01/2016
Nimewo 201614037 UILC 263.13-00 Sijè Acquisition of Property, Intangibles Dat Piblikasyon 04/01/2016
Nimewo 201614037 UILC 446.00-00 Sijè General Rule for Methods of Accounting (Permissible v. Not Permissible) Dat Piblikasyon 04/01/2016
Nimewo 201614036 UILC 6501.17-00 Sijè Gifts Not Shown on the Return - Exception to Period of Limitations Dat Piblikasyon 04/01/2016
Nimewo 201614035 UILC 597.07-00 Sijè Limitation on Collection Dat Piblikasyon 04/01/2016
Nimewo 201614035 UILC 7507.00-00 Sijè Exemption of Insolvent Banks From Tax Dat Piblikasyon 04/01/2016
Nimewo 201614034 UILC 6231.05-00 Sijè Affected Item Dat Piblikasyon 04/01/2016
Nimewo 201614033 UILC 301.00-00 Sijè Distributions of Property Dat Piblikasyon 04/01/2016
Nimewo 201614032 UILC 9999.92-00 Sijè Issues Related to Statutes Other Than Contained in Internal Revenue Code Dat Piblikasyon 04/01/2016
Nimewo 201614031 UILC 861.08-02 Sijè Apportionment Dat Piblikasyon 04/01/2016
Nimewo 201614030 UILC 2010.00-00 Sijè Unified Credit Against Estate Tax Dat Piblikasyon 04/01/2016
Nimewo 201614030 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/01/2016
Nimewo 201614029 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/01/2016
Nimewo 201614028 UILC 2010.00-00 Sijè Unified Credit Against Estate Tax Dat Piblikasyon 04/01/2016
Nimewo 201614028 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/01/2016
Nimewo 201614027 UILC 2010.00-00 Sijè Unified Credit Against Estate Tax Dat Piblikasyon 04/01/2016
Nimewo 201614027 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/01/2016