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
200037050 501.03-03 Trusts 09/15/2000
200037050 512.01-00 Exception, Additions, and Limitations on Unrelated Income 09/15/2000
200037049 4942.03-07 Set-Asides 09/15/2000
200037048 6662.03-01 Transfer Price Adjustments 09/15/2000
200037047 17.00.00-00 COMPROMISE AND SETTLEMENT 09/15/2000
200037045 351.00-00 Transfer to Corporation Controlled by Transferor 09/15/2000
200037045 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/15/2000
200037045 368.04-00 Assets for Control of Transferee (Type "D") 09/15/2000
200037044 1362.01-03 Late Elections 09/15/2000
200037043 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/15/2000
200037043 338.01-02 Time in which Election must be made 09/15/2000
200037042 1362.01-03 Late Elections 09/15/2000
200037041 1362.01-03 Late Elections 09/15/2000
200037040 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/15/2000
200037040 527.00-00 Political Organizations 09/15/2000
200037039 6405.00-00 Reports of Refunds and Credits 09/15/2000
200037038 877.01-00 Principal Purpose--the Avoidance of Tax 09/15/2000
200037037 877.01-00 Principal Purpose--the Avoidance of Tax 09/15/2000
200037036 150.02-00 Change in Use of Facilities 09/15/2000
200037035 368.04-00 Assets for Control of Transferee (Type "D") 09/15/2000
200037034 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 09/15/2000
200037033 355.02-00 Non Pro Rata Distributions, etc. 09/15/2000
200037033 368.04-00 Assets for Control of Transferee (Type "D") 09/15/2000
200037032 1362.01-03 Late Elections 09/15/2000
200037031 1362.00-00 Election by Small Business Corporation 09/15/2000

Official Adobe Website