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
200442015 118.02-00 Contributions in Aid of Construction 10/15/2004
200442014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/15/2004
200442013 9100.00-00 Extension of Time for Making Certain Elections 10/15/2004
200442013 2642.00-00 Inclusion Ratio 10/15/2004
200442012 2642.00-00 Inclusion Ratio 10/15/2004
200442012 9100.00-00 Extension of Time for Making Certain Elections 10/15/2004
200442011 382.12-08 Title 11 or Similar Case 10/15/2004
200442011 468B.02-00 Taxation of Designated Settlement Funds 10/15/2004
200442010 2642.00-00 Inclusion Ratio 10/15/2004
200442010 9100.22-00 Other 10/15/2004
200442009 2642.00-00 Inclusion Ratio 10/15/2004
200442009 9100.22-00 Other 10/15/2004
200442008 358.00-00 Basis to Distributees 10/15/2004
200442008 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 10/15/2004
200442008 368.00-00 Definitions Relating to Corporate Reorganizations 10/15/2004
200442007 358.00-00 Basis to Distributees 10/15/2004
200442007 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 10/15/2004
200442007 368.00-00 Definitions Relating to Corporate Reorganizations 10/15/2004
200442006 3121.14-00 Concurrent Employment 10/15/2004
200442005 9100.00-00 Extension of Time for Making Certain Elections 10/15/2004
200442004 877.00-00 Expatriation to Avoid Tax 10/15/2004
200442003 1041.01-00 Transfers Incident to Divorce 10/15/2004
200442003 2516.01-00 Settlement of Marital or Property Rights 10/15/2004
200442002 168.00-00 Modified Accelerated Cost Recovery System 10/15/2004
200442001 117.06-00 Qualified Tuition Reduction 10/15/2004

Official Adobe Website