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
200236042 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 09/06/2002
200236041 2032.00-00 Alternate Valuation 09/06/2002
200236041 9100.00-00 Extension of Time for Making Certain Elections 09/06/2002
200236040 7701.00-00 Definitions 09/06/2002
200236040 9100.00-00 Extension of Time for Making Certain Elections 09/06/2002
200236039 9100.09-00 Section 442; Accounting Periods 09/06/2002
200236038 368.04-00 Assets for Control of Transferee (Type "D") 09/06/2002
200236038 355.01-01 Split-Off 09/06/2002
200236037 856.01-00 Income Requirements 09/06/2002
200236036 453.09-01 Alternative Basis Recovery 09/06/2002
200236035 9100.22-00 Other 09/06/2002
200236035 1503.04-04 Dual Resident Corporation 09/06/2002
200236034 468A.04-02 Revised Schedules 09/06/2002
200236033 877.01-00 Principal Purpose--the Avoidance of Tax 09/06/2002
200236032 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/06/2002
200236031 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 09/06/2002
200236030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/06/2002
200236030 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/06/2002
200236030 1223.00-00 Holding Period of Capital Assets 09/06/2002
200236030 2601.00-00 Tax On Generation Skipping Transfers 09/06/2002
200236030 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/06/2002
200236029 877.01-00 Principal Purpose--the Avoidance of Tax 09/06/2002
200236028 167.28-00 Computer Software 09/06/2002
200236028 168.18-00 Recovery Period 09/06/2002
200236027 162.17-00 Business Contributions 09/06/2002

Official Adobe Website