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.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201132018 3121.01-06 Payment for Expenses 08/12/2011
201132018 3101.00-00 Rate and Measure of Employee Tax 08/12/2011
201132018 3111.00-00 Liability and Payment of Employer Tax 08/12/2011
201132018 3401.00-00 Definitions 08/12/2011
201132018 3401.00-00 Definitions 08/12/2011
201132018 6041.00-00 Information at Source 08/12/2011
201132018 61.09-30 Payment of Personal Expenses 08/12/2011
201132017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/12/2011
201132017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/12/2011
201132017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/12/2011
201132016 1397C.00-00 Qualified Zone Property Defined 08/12/2011
201132015 9100.04-00 Section 168; MACRS 08/12/2011
201132014 9100.22-00 Other 08/12/2011
201132014 992.02-00 Election 08/12/2011
201132013 1362.04-00 Inadvertent Terminations 08/12/2011
201132012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/12/2011
201132012 7704.03-00 Qualifying Income 08/12/2011
201132011 170.00-00 Charitable, Etc. Contributions and Gifts 08/12/2011
201132010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/12/2011
201132010 355.01-00 Spin-Off 08/12/2011
201132010 368.00-00 Definitions Relating to Corporate Reorganizations 08/12/2011
201132010 368.04-00 Assets for Control of Transferee (Type "D") 08/12/2011
201132009 332.00-00 Complete Liquidation of Subsidiaries 08/12/2011
201132009 368.04-00 Assets for Control of Transferee (Type "D") 08/12/2011
201132009 368.06-00 Change in Identity, etc. (Type "F") 08/12/2011

Official Adobe Website