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.
도움말 찾기
숫자 UILC 주제 출시일
200711014 1035.00-00 Exchanges of Insurance Policies 03/16/2007
200711013 7701.00-00 Definitions 03/16/2007
200711013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711012 7701.00-00 Definitions 03/16/2007
200711012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711011 7701.00-00 Definitions 03/16/2007
200711011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711010 7701.00-00 Definitions 03/16/2007
200711010 9100.00-00 Extension of Time for Making Certain Elections 03/16/2007
200711009 7701.00-00 Definitions 03/16/2007
200711009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711008 7701.00-00 Definitions 03/16/2007
200711008 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711007 9100.22-00 Other 03/16/2007
200711007 1503.04-04 Dual Resident Corporation 03/16/2007
200711006 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 03/16/2007
200711005 2056.07-01 Effective Election 03/16/2007
200711005 2642.00-00 Inclusion Ratio 03/16/2007
200711005 2652.01-02 Special Election for QTIP 03/16/2007
200711005 9100.00-00 Extension of Time for Making Certain Elections 03/16/2007
200711004 7701.00-00 Definitions 03/16/2007
200711004 9100.00-00 Extension of Time for Making Certain Elections 03/16/2007
200711003 9100.09-00 Section 442; Accounting Periods 03/16/2007
200711002 9100.09-00 Section 442; Accounting Periods 03/16/2007
200711001 2642.00-00 Inclusion Ratio 03/16/2007