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
200631009 2601.00-00 Tax On Generation Skipping Transfers 08/04/2006
200631008 2601.03-01 Irrevocable Trusts 08/04/2006
200631007 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 08/04/2006
200631007 9100.22-00 Other 08/04/2006
200631006 170.12-03 Partial Interests in Property 08/04/2006
200631006 2522.02-03 Charitable Remainder Trusts 08/04/2006
200631005 911.11-01 Timely filed returns 08/04/2006
200631005 9100.19-00 Extension of Time For Filing Return 08/04/2006
200631004 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/04/2006
200631004 337.16-00 Loss Disallowance 08/04/2006
200631003 9100.20-00 Section 1502; Election to File Consolidated Return 08/04/2006
200631003 1502.75-00 Filing Requirements 08/04/2006
200631002 831.03-00 Whether Company Qualifies as Insurance Company 08/04/2006
200631001 7602.00-00 Examination of Books and Witnesses 08/04/2006
200631001 7602.03-04 Privileged Communications 08/04/2006
200630019 263A.03-00 Capitalization of Costs 07/28/2006
200630019 263A.04-00 Allocation Methods 07/28/2006
200630019 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 07/28/2006
200630018 61.09-01 Claim of Right 07/28/2006
200630017 61.40-00 Governmental Benefits and Subsidies 07/28/2006
200630016 67.04-00 Estates and Trusts 07/28/2006
200630015 121.01-04 Computation of Excludable Gain 07/28/2006
200630014 9100.22-00 Other 07/28/2006
200630014 1503.04-00 Dual Consolidated Loss 07/28/2006
200630013 9100.22-00 Other 07/28/2006

Official Adobe Website