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
200223013 2033.00-00 Property in Which Decedent Had an Interest 06/07/2002
200223013 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/07/2002
200223013 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/07/2002
200223012 817.00-00 Treatment of Variable Contracts 06/07/2002
200223011 142.04-02 40/60 Test 06/07/2002
200223010 1362.01-03 Late Elections 06/07/2002
200223009 9100.22-00 Other 06/07/2002
200223009 1445.07-00 Special Rules For Distributions by Corporations, Partnerships, Trusts and Estates 06/07/2002
200223008 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 06/07/2002
200223007 355.01-01 Split-Off 06/07/2002
200223007 368.04-00 Assets for Control of Transferee (Type "D") 06/07/2002
200223006 1362.01-03 Late Elections 06/07/2002
200223005 472.01-00 Election 06/07/2002
200223005 9100.11-00 Section 472; LIFO Election 06/07/2002
200223004 1361.05-00 Qualified Subchapter S Subsidiary 06/07/2002
200223004 9100.00-00 Extension of Time for Making Certain Elections 06/07/2002
200223003 1362.04-00 Inadvertent Terminations 06/07/2002
200223002 355.01-00 Spin-Off 06/07/2002
200223002 368.04-00 Assets for Control of Transferee (Type "D") 06/07/2002
200223001 6404.04-02 Erroneous Refund Check 06/07/2002
200222039 847.00-00 Special Estimated Tax Payments 05/31/2002
200222037 4941.04-00 Definition of Self-Dealing 05/31/2002
200222037 4945.04-00 Definition of Taxable Expenditure 05/31/2002
200222036 72.20-04 Substantially Equal Payments 05/31/2002
200222035 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 05/31/2002

Official Adobe Website