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
200338017 412.00-00 Minimum Funding Standards 09/19/2003
200338016 412.06-00 Minimum Funding Waiver 09/19/2003
200338015 684.00-00 Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates 09/19/2003
200338014 6103.04-01 Disclosure to State Tax Officials 09/19/2003
200338013 7701.00-00 Definitions 09/19/2003
200338013 6063.00-00 Signing of Partnership Returns 09/19/2003
200338013 6062.00-00 Signing of Corporation Returns 09/19/2003
200338013 6061.00-00 Signing of Returns and Other Documents 09/19/2003
200338013 6011.00-00 General Requirement of Return, Statement, or List 09/19/2003
200338012 9999.98-00 Not Able to Identify Under Present List 09/19/2003
200338011 83.03-01 Substantial Risk of Forfeiture 09/19/2003
200338010 83.03-01 Substantial Risk of Forfeiture 09/19/2003
200338009 61.43-01 Lease of Property 09/19/2003
200338009 9214.03-00 Railroad Car Leasing 09/19/2003
200338008 1362.02-03 Passive Investment Income 09/19/2003
200338007 1362.04-00 Inadvertent Terminations 09/19/2003
200338006 664.03-02 Charitable Remainder Unitrust 09/19/2003
200338005 2642.00-00 Inclusion Ratio 09/19/2003
200338004 148.01-00 Defined 09/19/2003
200338003 1362.01-03 Late Elections 09/19/2003
200338002 2632.01-00 Time and Manner of Allocation 09/19/2003
200338002 9100.00-00 Extension of Time for Making Certain Elections 09/19/2003
200338001 1031.05-00 Deferred Exchanges 09/19/2003
200337017 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 09/12/2003
200337016 414.09-00 Certain Employee Contributions 09/12/2003