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
200607020 833.03-03 Material Change in Operations Existing Blue Cross or Blue Shield Organizations 02/17/2006
200607020 833.02-00 Special Deduction 02/17/2006
200607019 7519.00-00 Required Payments for Entities Electing Not To Have Required Taxable Year 02/17/2006
200607018 3121.04-00 Employees 02/17/2006
200607017 117.05-00 Limitation 02/17/2006
200607016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/17/2006
200607015 61.00-00 Gross Income v. Not Gross Income 02/17/2006
200607015 1001.02-07 Property Differing Materially 02/17/2006
200607015 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 02/17/2006
200607015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/17/2006
200607015 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/17/2006
200607015 2001.00-00 Imposition and Rate of Tax 02/17/2006
200607014 9100.22-00 Other 02/17/2006
200607013 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 02/17/2006
200607012 1504.00-00 Definitions 02/17/2006
200607011 817.00-00 Treatment of Variable Contracts 02/17/2006
200607010 468A.04-02 Revised Schedules 02/17/2006
200607009 468A.04-02 Revised Schedules 02/17/2006
200607008 468A.04-02 Revised Schedules 02/17/2006
200607007 1502.75-00 Filing Requirements 02/17/2006
200607006 280G.01-04 Disqualified Individual 02/17/2006
200607005 9100.22-00 Other 02/17/2006
200607004 1362.04-00 Inadvertent Terminations 02/17/2006
200607004 1362.01-01 Shareholder Consent 02/17/2006
200607003 162.26-00 Capital v. Expense 02/17/2006