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
200307049 301.00-00 Distributions of Property 02/14/2003
200307048 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307048 301.00-00 Distributions of Property 02/14/2003
200307047 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307047 301.00-00 Distributions of Property 02/14/2003
200307046 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307046 301.00-00 Distributions of Property 02/14/2003
200307045 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307045 301.00-00 Distributions of Property 02/14/2003
200307044 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307044 301.00-00 Distributions of Property 02/14/2003
200307043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307043 301.00-00 Distributions of Property 02/14/2003
200307042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307042 301.00-00 Distributions of Property 02/14/2003
200307041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307041 301.00-00 Distributions of Property 02/14/2003
200307040 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307040 301.00-00 Distributions of Property 02/14/2003
200307039 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307039 301.00-00 Distributions of Property 02/14/2003
200307038 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307038 301.00-00 Distributions of Property 02/14/2003
200307037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307037 301.00-00 Distributions of Property 02/14/2003