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
201138031 9100.00-00 Extension of Time for Making Certain Elections 09/23/2011
201138030 9100.00-00 Extension of Time for Making Certain Elections 09/23/2011
201138029 1382.00-00 Taxable Income of Cooperatives 09/23/2011
201138029 199.06-00 Agricultural and Horticultural Cooperatives 09/23/2011
201138028 9100.00-00 Extension of Time for Making Certain Elections 09/23/2011
201138028 2642.00-00 Inclusion Ratio 09/23/2011
201138027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/23/2011
201138027 2601.00-00 Tax On Generation Skipping Transfers 09/23/2011
201138026 1296.00-00 Passive Foreign Investment Company 09/23/2011
201138025 1296.00-00 Passive Foreign Investment Company 09/23/2011
201138024 1296.00-00 Passive Foreign Investment Company 09/23/2011
201138023 1296.00-00 Passive Foreign Investment Company 09/23/2011
201138022 162.04-08 Expenses of Acquiring or Selling Property, Business, etc. 09/23/2011
201138022 162.05-04 Dissolution, Liquidation, etc., Payments 09/23/2011
201138022 162.05-09 Bankruptcy 09/23/2011
201138022 162.06-02 Payment of Expenses by Another 09/23/2011
201138022 162.07-29 Deductible by Whom 09/23/2011
201138022 162.08-19 Ordinary and Necessary 09/23/2011
201138022 162.25-09 Property Transactions 09/23/2011
201138022 165.00-00 Deductions For Losses 09/23/2011
201138022 165.13-00 Abandonment Losses 09/23/2011
201138022 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/23/2011
201138022 263.02-05 Geological and Geophysical Expenses 09/23/2011
201138022 263.12-00 Legal, Accounting, etc., Expenses 09/23/2011
201138022 263.13-00 Acquisition of Property, Intangibles 09/23/2011

Official Adobe Website