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
201109018 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/04/2011
201109018 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 03/04/2011
201109017 1233.00-00 Gains and Losses from Short Sales 03/04/2011
201109017 9300.99-11 Disguised Sale Variable Prepaid Forward Contracts (VPFC) with Share Lending 03/04/2011
201109016 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109016 2642.00-00 Inclusion Ratio 03/04/2011
201109016 2652.01-00 Transferor Defined 03/04/2011
201109016 2652.01-02 Special Election for QTIP 03/04/2011
201109015 1362.00-00 Election by Small Business Corporation 03/04/2011
201109015 1362.01-03 Late Elections 03/04/2011
201109014 2032.00-00 9100.00-00 03/04/2011
201109013 83.02-04 Revocability of Election 03/04/2011
201109012 2523.06-01 Qualified Terminable Interest Property 03/04/2011
201109012 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109011 1362.01-03 Late Elections 03/04/2011
201109010 2642.00-00 Inclusion Ratio 03/04/2011
201109010 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109009 2642.00-00 Inclusion Ratio 03/04/2011
201109009 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109008 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109008 468B.06-00 Other Funds 03/04/2011
201109007 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109007 468B.06-00 Other Funds 03/04/2011
201109006 1362.01-03 Late Elections 03/04/2011
201109005 2642.00-00 Inclusion Ratio 03/04/2011

Official Adobe Website