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
200038021 1362.04-00 Inadvertent Terminations 09/22/2000
200038020 9100.00-00 Extension of Time for Making Certain Elections 09/22/2000
200038020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/22/2000
200038019 9100.00-00 Extension of Time for Making Certain Elections 09/22/2000
200038018 9100.00-00 Extension of Time for Making Certain Elections 09/22/2000
200038017 9100.00-00 Extension of Time for Making Certain Elections 09/22/2000
200038016 1362.01-03 Late Elections 09/22/2000
200038015 1362.01-03 Late Elections 09/22/2000
200038014 61.00-00 Gross Income v. Not Gross Income 09/22/2000
200038014 643.06-00 Multiple Trusts 09/22/2000
200038014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/22/2000
200038014 1015.03-00 Transfer in Trust After December 31, 1920 09/22/2000
200038014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/22/2000
200038014 2601.03-01 Irrevocable Trusts 09/22/2000
200038013 41.50-00 Qualified Research Defined 09/22/2000
200038012 355.01-00 Spin-Off 09/22/2000
200038012 368.04-00 Assets for Control of Transferee (Type "D") 09/22/2000
200038011 7701.00-00 Definitions 09/22/2000
200038011 9100.00-00 Extension of Time for Making Certain Elections 09/22/2000
200038010 7701.00-00 Definitions 09/22/2000
200038010 9100.00-00 Extension of Time for Making Certain Elections 09/22/2000
200038009 468A.00-00 Special Rules for Decommissioning Cost 09/22/2000
200038009 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 09/22/2000
200038009 1012.06-00 Liabilities Assumed as Purchase Price 09/22/2000
200038009 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 09/22/2000

Official Adobe Website