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
200240042 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 10/04/2002
200240041 877.01-00 Principal Purpose--the Avoidance of Tax 10/04/2002
200240040 1362.04-00 Inadvertent Terminations 10/04/2002
200240039 1362.02-03 Passive Investment Income 10/04/2002
200240038 1362.02-02 Ceases to be Small Business Corporation 10/04/2002
200240037 6330.00-00 Collection Due Process - Levy 10/04/2002
200240036 636.00-00 Income Tax Treatment of Mineral Production Payments 10/04/2002
200240035 1362.01-03 Late Elections 10/04/2002
200240034 1362.02-03 Passive Investment Income 10/04/2002
200240033 1362.02-03 Passive Investment Income 10/04/2002
200240032 1362.02-03 Passive Investment Income 10/04/2002
200240031 1362.01-03 Late Elections 10/04/2002
200240030 2642.00-00 Inclusion Ratio 10/04/2002
200240029 2642.00-00 Inclusion Ratio 10/04/2002
200240028 141.01-00 Private Business Tests 10/04/2002
200240028 141.01-01 Business Use Test 10/04/2002
200240027 642.00-00 Special Rules for Credits and Deductions 10/04/2002
200240027 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 10/04/2002
200240027 2033.00-00 Property in Which Decedent Had an Interest 10/04/2002
200240027 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/04/2002
200240026 1362.02-03 Passive Investment Income 10/04/2002
200240025 1362.01-03 Late Elections 10/04/2002
200240024 6103.11-00 Disclosure for Tax Administration Purpose 10/04/2002
200240023 9999.98-00 Not Able to Identify Under Present List 10/04/2002
200240022 9100.00-00 Extension of Time for Making Certain Elections 10/04/2002

Official Adobe Website