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
200543043 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543042 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543041 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543040 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543040 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543039 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543039 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543038 108.02-01 Election to Reduce Basis of Depreciable Property First 10/28/2005
200543038 9100.00-00 Extension of Time for Making Certain Elections 10/28/2005
200543037 2654.03-00 Separate Shares 10/28/2005
200543037 2603.00-00 Liability for Tax 10/28/2005
200543036 1362.01-03 Late Elections 10/28/2005
200543035 1362.01-03 Late Elections 10/28/2005
200543034 1362.01-03 Late Elections 10/28/2005
200543033 1362.01-03 Late Elections 10/28/2005
200543032 9100.09-00 Section 442; Accounting Periods 10/28/2005
200543031 41.00-00 Credit for Increasing Research Activities 10/28/2005
200543030 9100.09-00 Section 442; Accounting Periods 10/28/2005
200543029 1362.01-03 Late Elections 10/28/2005
200543028 337.16-00 Loss Disallowance 10/28/2005
200543028 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/28/2005
200543027 337.16-01 Basis Reductions on Deconsolidation 10/28/2005