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
200022021 9100.00-00 Extension of Time for Making Certain Elections 06/02/2000
200022020 302.03-00 Complete Termination of Interest 06/02/2000
200022020 302.03-02 Determining Complete Termination 06/02/2000
200022020 302.05-01 Waiver of Family Attribution by Individual 06/02/2000
200022020 302.05-03 Disposition of Stock Acquired Within 10 Years from Related Party 06/02/2000
200022019 115.00-00 Income of States, Municipalities, etc. 06/02/2000
200022018 832.05-00 Premiums Earned 06/02/2000
200022017 832.05-00 Premiums Earned 06/02/2000
200022016 708.00-00 Continuation of Partnership 06/02/2000
200022016 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/02/2000
200022015 368.03-00 Stock for Property (Type "C") 06/02/2000
200022015 368.13-00 Transactions Involving Two or More Investment Companies 06/02/2000
200022014 664.00-00 Charitable Remainder Trusts 06/02/2000
200022013 9103.02-00 Practice 06/02/2000
200022012 9103.02-00 Practice 06/02/2000
200022011 4161.00-00 Sporting Goods Taxes 06/02/2000
200022010 6503.09-00 Effect of Bankruptcy Code Proceeding 06/02/2000
200022009 381.04-00 Method of Accounting 06/02/2000
200022009 481.00-00 Adjustments Required by Changes in Method of Accounting 06/02/2000
200022009 593.00-00 Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) 06/02/2000
200022008 355.01-01 Split-Off 06/02/2000
200022008 368.04-00 Assets for Control of Transferee (Type "D") 06/02/2000
200022007 7518.00-00 Tax Incentives Relating to Merchant Marine Capital Construction Costs 06/02/2000
200022007 1402.00-00 Definitions 06/02/2000
200022007 1401.00-00 Rate and Applicability of Self-Employment Tax 06/02/2000

Official Adobe Website