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
200633015 2632.01-00 Time and Manner of Allocation 08/18/2006
200633015 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 08/18/2006
200633014 2642.00-00 Inclusion Ratio 08/18/2006
200633014 9100.22-00 Other 08/18/2006
200633013 1361.01-01 Number of Shareholders 08/18/2006
200633013 1377.00-00 Definitions and Special Rules 08/18/2006
200633012 2601.03-01 Irrevocable Trusts 08/18/2006
200633012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/18/2006
200633012 2501.01-00 Gift v. Not a Gift 08/18/2006
200633012 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 08/18/2006
200633011 170.00-00 Charitable, Etc. Contributions and Gifts 08/18/2006
200633011 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 08/18/2006
200633010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/18/2006
200633009 691.00-00 Recipients of Income in Respect of Decedents 08/18/2006
200633008 368.06-00 Change in Identity, etc. (Type "F") 08/18/2006
200633007 9100.22-00 Other 08/18/2006
200633007 1502.21-00 Consolidated Net Operating Loss Deduction 08/18/2006
200633006 911.11-01 Timely filed returns 08/18/2006
200633006 9100.19-00 Extension of Time For Filing Return 08/18/2006
200633005 1362.01-03 Late Elections 08/18/2006
200633004 1361.00-00 Definitions 08/18/2006
200633003 2601.03-01 Irrevocable Trusts 08/18/2006
200633002 2601.03-01 Irrevocable Trusts 08/18/2006
200633001 9100.22-00 Other 08/18/2006
200632017 168.24-01 Normalization Rules 08/11/2006