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
200615027 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/14/2006
200615026 501.25-00 Section 501(c)(25) Organizations 04/14/2006
200615025 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/14/2006
200615025 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/14/2006
200615025 2035.01-00 Inclusion of Certain Property in Gross Estate 04/14/2006
200615025 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/14/2006
200615025 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 04/14/2006
200615025 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/14/2006
200615024 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 04/14/2006
200615024 305.01-00 Stock Dividends 04/14/2006
200615024 305.02-00 Stock Rights 04/14/2006
200615024 305.04-00 Disproportionate Distributions 04/14/2006
200615024 305.13-00 Deemed Distributions 04/14/2006
200615023 9100.22-00 Other 04/14/2006
200615022 1362.01-03 Late Elections 04/14/2006
200615021 1362.01-03 Late Elections 04/14/2006
200615020 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/14/2006
200615019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/14/2006
200615018 9100.00-00 Extension of Time for Making Certain Elections 04/14/2006
200615017 7701.00-00 Definitions 04/14/2006
200615017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/14/2006
200615016 1362.01-02 Election After Termination 04/14/2006
200615015 754.02-00 Timeliness of Election 04/14/2006
200615015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/14/2006
200615014 338.01-02 Time in which Election must be made 04/14/2006

Official Adobe Website