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
200234053 368.04-00 Assets for Control of Transferee (Type "D") 08/23/2002
200234052 472.01-00 Election 08/23/2002
200234052 9100.11-00 Section 472; LIFO Election 08/23/2002
200234051 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234050 355.01-00 Spin-Off 08/23/2002
200234049 469.03-00 Passive Activity Defined 08/23/2002
200234049 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234048 472.01-00 Election 08/23/2002
200234048 9100.11-00 Section 472; LIFO Election 08/23/2002
200234047 2041.03-00 General Power v. Not a General Power 08/23/2002
200234047 2514.03-00 Definition of General Power of Appointment 08/23/2002
200234047 2601.04-03 Amendments to Wills or Revocable Trusts 08/23/2002
200234046 877.01-00 Principal Purpose--the Avoidance of Tax 08/23/2002
200234045 1362.01-03 Late Elections 08/23/2002
200234044 355.01-00 Spin-Off 08/23/2002
200234044 368.01-00 Statutory Merger or Consolidation (Type "A") 08/23/2002
200234044 368.04-00 Assets for Control of Transferee (Type "D") 08/23/2002
200234043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/23/2002
200234043 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 08/23/2002
200234043 1223.00-00 Holding Period of Capital Assets 08/23/2002
200234043 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/23/2002
200234043 2601.00-00 Tax On Generation Skipping Transfers 08/23/2002
200234042 1362.01-03 Late Elections 08/23/2002
200234041 1362.01-03 Late Elections 08/23/2002
200234040 6416.00-00 Certain Taxes on Sales and Services 08/23/2002

Official Adobe Website