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
200116018 169.00-00 Amortization of Pollution Control Facilities 04/20/2001
200116017 115.02-00 Separate Entity v. Integral Part 04/20/2001
200116017 7701.00-00 Definitions 04/20/2001
200116016 61.00-00 Gross Income v. Not Gross Income 04/20/2001
200116016 643.00-00 Definitions Applicable to Subparts A, B, C, and D 04/20/2001
200116016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/20/2001
200116016 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/20/2001
200116016 1223.00-00 Holding Period of Capital Assets 04/20/2001
200116016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/20/2001
200116016 2601.00-00 Tax On Generation Skipping Transfers 04/20/2001
200116015 1362.01-03 Late Elections 04/20/2001
200116014 144.01-00 Small Issue Bond Defined 04/20/2001
200116013 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/20/2001
200116013 338.01-02 Time in which Election must be made 04/20/2001
200116012 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 04/20/2001
200116012 1001.01-00 Allocation of Sales Price 04/20/2001
200116011 9100.00-00 Extension of Time for Making Certain Elections 04/20/2001
200116010 9100.00-00 Extension of Time for Making Certain Elections 04/20/2001
200116009 115.00-00 Income of States, Municipalities, etc. 04/20/2001
200116008 163.00-00 Interest 04/20/2001
200116008 163.07-00 Original Issue Discount 04/20/2001
200116008 483.04-02 Original Issue Discount 04/20/2001
200116008 1274.04-00 Debt Instruments Subject to Section 1274 04/20/2001
200116008 1275.01-01 Debt Instrument 04/20/2001
200116007 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 04/20/2001

Official Adobe Website