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
200038042 6109.03-00 Employer ID Numbers 09/22/2000
200038041 6050I.00-00 Returns Relating to Cash Received in Trade or Business 09/22/2000
200038040 9999.98-00 Not Able to Identify Under Present List 09/22/2000
200038039 368.01-00 Statutory Merger or Consolidation (Type "A") 09/22/2000
200038038 1362.01-03 Late Elections 09/22/2000
200038037 368.06-00 Change in Identity, etc. (Type "F") 09/22/2000
200038037 355.01-00 Spin-Off 09/22/2000
200038036 1362.01-03 Late Elections 09/22/2000
200038035 9100.00-00 Extension of Time for Making Certain Elections 09/22/2000
200038035 2652.01-02 Special Election for QTIP 09/22/2000
200038035 2654.00-00 Special Rules 09/22/2000
200038034 355.01-01 Split-Off 09/22/2000
200038034 368.04-00 Assets for Control of Transferee (Type "D") 09/22/2000
200038033 1362.04-00 Inadvertent Terminations 09/22/2000
200038032 9100.03-00 Section 146; Volume Cap 09/22/2000
200038031 1362.04-00 Inadvertent Terminations 09/22/2000
200038030 1362.04-00 Inadvertent Terminations 09/22/2000
200038029 1362.04-00 Inadvertent Terminations 09/22/2000
200038028 1362.01-03 Late Elections 09/22/2000
200038027 1362.01-03 Late Elections 09/22/2000
200038026 1362.01-03 Late Elections 09/22/2000
200038025 1033.02-00 Definition of Involuntary Conversion Events 09/22/2000
200038024 1362.04-00 Inadvertent Terminations 09/22/2000
200038023 1362.01-03 Late Elections 09/22/2000
200038022 9100.00-00 Extension of Time for Making Certain Elections 09/22/2000

Official Adobe Website