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.
Помощь по поиску
Номер UILC Тема Дата публикации
201250004 351.00-00 Transfer to Corporation Controlled by Transferor 12/14/2012
201250003 856.04-00 Rents From Real Property 12/14/2012
201250003 7704.03-00 Qualifying Income 12/14/2012
201250002 9100.22-00 Other 12/14/2012
201250002 1502.21-00 Consolidated Net Operating Loss Deduction 12/14/2012
201250001 2501.03-00 Transfers of Intangible Property By Non-Resident Not Citizens 12/14/2012
201250001 2601.03-08 Constructive Additions 12/14/2012
201249018 419.00-00 Treatment of Funded Welfare Benefit Plans 12/07/2012
201249018 419.05-00 Method of Contributions 12/07/2012
201249018 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 12/07/2012
201249017 4945.04-04 Grants to Individuals 12/07/2012
201249016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/07/2012
201249015 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 12/07/2012
201249014 1295.02-00 Time For Making Election 12/07/2012
201249013 167.07-00 Basis 12/07/2012
201249012 312.09-00 Allocation in Separations 12/07/2012
201249012 332.00-00 Complete Liquidation of Subsidiaries 12/07/2012
201249012 351.00-00 Transfer to Corporation Controlled by Transferor 12/07/2012
201249012 355.01-00 Spin-Off 12/07/2012
201249012 368.00-00 Definitions Relating to Corporate Reorganizations 12/07/2012
201249012 904.05-00 Recapture of Overall Foreign Loss 12/07/2012
201249011 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/07/2012
201249011 367.03-01 Reorganizations Described in Section 368(a)(1)(B) 12/07/2012
201249011 368.02-00 Stock for Stock (Type "B") 12/07/2012
201249011 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/07/2012

Official Adobe Website