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
200530016 170.00-00 Charitable, Etc. Contributions and Gifts 07/29/2005
200530015 754.02-00 Timeliness of Election 07/29/2005
200530015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/29/2005
200530014 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/29/2005
200530014 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 07/29/2005
200530014 2519.00-00 Disposition of Certain Life Estates 07/29/2005
200530014 2702.00-00 Special Valuation Rules for Transfers in Trust 07/29/2005
200530013 704.01-01 Economic Effect Substantiality 07/29/2005
200530013 704.01-04 Section 704(c) Considerations 07/29/2005
200530012 2601.00-00 Tax On Generation Skipping Transfers 07/29/2005
200530012 2601.05-00 Treatment of Certain Transfers to Grandchildren 07/29/2005
200530011 9100.00-00 Extension of Time for Making Certain Elections 07/29/2005
200530010 9100.00-00 Extension of Time for Making Certain Elections 07/29/2005
200530009 9100.00-00 Extension of Time for Making Certain Elections 07/29/2005
200530008 170.00-00 Charitable, Etc. Contributions and Gifts 07/29/2005
200530008 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/29/2005
200530008 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/29/2005
200530008 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 07/29/2005
200530007 170.00-00 Charitable, Etc. Contributions and Gifts 07/29/2005
200530007 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/29/2005
200530007 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/29/2005
200530007 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 07/29/2005
200530006 2601.00-00 Tax On Generation Skipping Transfers 07/29/2005
200530005 468A.04-02 Revised Schedules 07/29/2005
200530004 2511.18-00 Renunciation of Testate or Intestate Share 07/29/2005

Official Adobe Website