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
200450027 2057.00-00 Qualified Family Business Interests 12/10/2004
200450027 9100.00-00 Extension of Time for Making Certain Elections 12/10/2004
200450026 1362.04-00 Inadvertent Terminations 12/10/2004
200450025 9100.22-00 Other 12/10/2004
200450025 1503.04-04 Dual Resident Corporation 12/10/2004
200450024 9100.00-00 Extension of Time for Making Certain Elections 12/10/2004
200450024 2642.05-00 Special Rule For Charitable Lead Annuity Trusts 12/10/2004
200450023 2632.01-00 Time and Manner of Allocation 12/10/2004
200450023 9100.00-00 Extension of Time for Making Certain Elections 12/10/2004
200450022 9100.22-00 Other 12/10/2004
200450021 9100.22-00 Other 12/10/2004
200450020 9100.22-00 Other 12/10/2004
200450019 9100.03-00 Section 146; Volume Cap 12/10/2004
200450019 146.07-00 Carryforward of Allocation 12/10/2004
200450018 351.13-00 Investment Company Exception 12/10/2004
200450017 1362.01-03 Late Elections 12/10/2004
200450016 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/10/2004
200450015 355.01-00 Spin-Off 12/10/2004
200450015 355.01-01 Split-Off 12/10/2004
200450014 9100.09-00 Section 442; Accounting Periods 12/10/2004
200450014 444.03-00 Procedural Requirements for Making Election 12/10/2004
200450013 9100.00-00 Extension of Time for Making Certain Elections 12/10/2004
200450013 856.03-00 Other Requirements 12/10/2004
200450012 368.06-00 Change in Identity, etc. (Type "F") 12/10/2004
200450011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/10/2004