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
200011028 1362.00-00 Election by Small Business Corporation 03/17/2000
200011027 1362.01-03 Late Elections 03/17/2000
200011026 1362.01-03 Late Elections 03/17/2000
200011025 707.02-00 Sales or Exchanges With Respect to Controlled Partnership 03/17/2000
200011025 163.00-00 Interest 03/17/2000
200011024 1361.00-00 Definitions 03/17/2000
200011023 691.03-00 Deduction for Estate Tax 03/17/2000
200011022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/17/2000
200011021 482.00-00 Allocation of Income and Deductions Among Taxpayers 03/17/2000
200011020 877.08-00 Ruling Submission by Expatriating Long-Term Resident 03/17/2000
200011019 1362.01-03 Late Elections 03/17/2000
200011018 7701.00-00 Definitions 03/17/2000
200011018 9100.00-00 Extension of Time for Making Certain Elections 03/17/2000
200011017 351.00-00 Transfer to Corporation Controlled by Transferor 03/17/2000
200011017 355.01-00 Spin-Off 03/17/2000
200011017 355.03-00 Active Business 03/17/2000
200011017 355.04-00 Business Purpose 03/17/2000
200011016 302.03-02 Determining Complete Termination 03/17/2000
200011016 302.05-01 Waiver of Family Attribution by Individual 03/17/2000
200011015 1362.01-03 Late Elections 03/17/2000
200011014 301.07-00 Constructive Dividend 03/17/2000
200011013 1362.01-03 Late Elections 03/17/2000
200011013 1362.02-03 Passive Investment Income 03/17/2000
200011013 1368.00-00 Distributions 03/17/2000
200011012 2522.02-04 Guaranteed Annuity and Unitrust Interests 03/17/2000

Official Adobe Website