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
201051013 7701.00-00 Definitions 12/23/2010
201051013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2010
201051012 1362.01-03 Late Elections 12/23/2010
201051011 1362.01-03 Late Elections 12/23/2010
201051010 1362.04-00 Inadvertent Terminations 12/23/2010
201051009 1362.00-00 Election by Small Business Corporation 12/23/2010
201051009 1362.01-03 Late Elections 12/23/2010
201051008 1362.01-01 Shareholder Consent 12/23/2010
201051007 1362.01-03 Late Elections 12/23/2010
201051007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2010
201051006 468A.04-02 Revised Schedules 12/23/2010
201051005 9100.10-01 Accounting Methods 12/23/2010
201051004 61.00-00 Gross Income v. Not Gross Income 12/23/2010
201051004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/23/2010
201051004 2501.01-00 Gift v. Not a Gift 12/23/2010
201051004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/23/2010
201051004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/23/2010
201051003 61.00-00 Gross Income v. Not Gross Income 12/23/2010
201051003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/23/2010
201051003 2501.01-00 Gift v. Not a Gift 12/23/2010
201051003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/23/2010
201051003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/23/2010
201051002 61.00-00 Gross Income v. Not Gross Income 12/23/2010
201051002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/23/2010
201051002 2501.01-00 Gift v. Not a Gift 12/23/2010

Official Adobe Website