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
200305019 172.01-00 Carryback and Carryover 01/31/2003
200305019 1502.21-00 Consolidated Net Operating Loss Deduction 01/31/2003
200305018 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 01/31/2003
200305018 451.14-00 Constructive Receipt 01/31/2003
200305017 367.03-12 Treatment of Subsequent Disposition of Assets By Transferred Corporation 01/31/2003
200305016 952.00-00 Subpart F Income Defined 01/31/2003
200305016 954.02-00 Foreign Personal Holding Company Income 01/31/2003
200305015 42.04-00 Eligible Basis 01/31/2003
200305014 453.08-00 Revocation of Elections 01/31/2003
200305013 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 01/31/2003
200305013 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/31/2003
200305012 1362.01-03 Late Elections 01/31/2003
200305011 1362.01-03 Late Elections 01/31/2003
200305010 7602.07-02 Contents of Summons 01/31/2003
200305009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/31/2003
200305009 368.04-00 Assets for Control of Transferee (Type "D") 01/31/2003
200305008 925.01-01 Election of Grouping 01/31/2003
200305007 3121.01-00 Wages 01/31/2003
200305006 3121.01-15 Tax-Exempt Trusts and Certain Annuity Plans 01/31/2003
200305005 103.02-01 Political Subdivisions 01/31/2003
200305004 6213.08-00 Waiver of Restrictions 01/31/2003
200305003 6110.00-00 Pulled as duplicate 01/31/2003
200305002 6213.08-00 Waiver of Restrictions 01/31/2003
200305001 1402.01-00 Net Earnings From Self-Employment 01/31/2003
200304042 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/24/2003