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
200406021 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 02/06/2004
200406020 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/06/2004
200406019 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/06/2004
200406018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/06/2004
200406017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/06/2004
200406016 1362.04-00 Inadvertent Terminations 02/06/2004
200406015 927.01-00 Definition of Export Property 02/06/2004
200406014 355.01-01 Split-Off 02/06/2004
200406014 368.04-00 Assets for Control of Transferee (Type "D") 02/06/2004
200406013 162.36-00 Million Dollar Cap - Executive Employee Compensation 02/06/2004
200406012 877.01-00 Principal Purpose--the Avoidance of Tax 02/06/2004
200406011 355.01-01 Split-Off 02/06/2004
200406011 368.04-00 Assets for Control of Transferee (Type "D") 02/06/2004
200406010 355.01-01 Split-Off 02/06/2004
200406010 368.04-00 Assets for Control of Transferee (Type "D") 02/06/2004
200406009 355.01-01 Split-Off 02/06/2004
200406009 368.04-00 Assets for Control of Transferee (Type "D") 02/06/2004
200406008 355.01-01 Split-Off 02/06/2004
200406008 368.04-00 Assets for Control of Transferee (Type "D") 02/06/2004
200406007 9114.03-13 Germany 02/06/2004
200406006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/06/2004
200406005 851.00-00 Definition of Regulated Investment Company 02/06/2004
200406005 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 02/06/2004
200406005 9100.00-00 Extension of Time for Making Certain Elections 02/06/2004
200406004 2044.01-00 Inclusion of Property in which Decedent had Qualifying Income Interest for Life 02/06/2004

Official Adobe Website