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.

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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201019007 2702.02-02 Personal Residence in Trust 05/14/2010
201019006 2702.02-02 Personal Residence in Trust 05/14/2010
201019005 104.03-00 Damages 05/14/2010
201019004 9100.00-00 Extension of Time for Making Certain Elections 05/14/2010
201019004 1361.05-00 Qualified Subchapter S Subsidiary 05/14/2010
201019004 1362.01-03 Late Elections 05/14/2010
201019003 468A.04-02 Revised Schedules 05/14/2010
201019002 2032.01-00 Exercise of Election 05/14/2010
201019002 9100.00-00 Extension of Time for Making Certain Elections 05/14/2010
201019001 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/14/2010
201018020 501.33-00 Private v. Public Interest Served 05/07/2010
201018019 4945.04-04 Grants to Individuals 05/07/2010
201018018 4945.04-04 Grants to Individuals 05/07/2010
201018017 4945.04-04 Grants to Individuals 05/07/2010
201018016 4945.04-04 Grants to Individuals 05/07/2010
201018015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/07/2010
201018014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/07/2010
201018013 6229.02-00 Extension by Agreement 05/07/2010
201018012 6603.00-00 Deposits 05/07/2010
201018011 6231.03-00 Partnership Item 05/07/2010
201018010 6231.01-01 Exception for Small Partnerships 05/07/2010
201018009 6231.03-00 Partnership Item 05/07/2010
201018008 6231.01-01 Exception for Small Partnerships 05/07/2010
201018007 6665.02-00 Procedure for Assessing Certain Additions to Tax 05/07/2010
201018007 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 05/07/2010

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