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
200441030 904.00-00 Limitation on Credit 10/08/2004
200441030 904.02-00 Carryback and Carrryover 10/08/2004
200441029 3121.00-00 Definitions 10/08/2004
200441029 117.00-00 Qualified Scholarships 10/08/2004
200441028 7453.00-00 Rules of Practice, Procedure, and Evidence 10/08/2004
200441027 6611.00-00 Interest on Overpayments (Interest v. No Interest) 10/08/2004
200441027 6611.09-00 No Interest Until Return in Processible Form 10/08/2004
200441026 1502.01-00 Definitions 10/08/2004
200441026 1502.21-00 Consolidated Net Operating Loss Deduction 10/08/2004
200441025 141.01-01 Business Use Test 10/08/2004
200441024 507.00-00 Termination of Private Foundation Status 10/08/2004
200441024 664.00-00 Charitable Remainder Trusts 10/08/2004
200441024 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/08/2004
200441024 1222.00-00 Other Terms Relating to Capital Gains and Losses 10/08/2004
200441023 1361.01-04 More than One Class of Stock 10/08/2004
200441022 2642.01-00 Inclusion Ratio Defined 10/08/2004
200441022 2652.01-02 Special Election for QTIP 10/08/2004
200441022 9100.00-00 Extension of Time for Making Certain Elections 10/08/2004
200441021 149.03-00 Advance Refundings 10/08/2004
200441020 911.11-03 Reelection 10/08/2004
200441019 664.00-00 Charitable Remainder Trusts 10/08/2004
200441019 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/08/2004
200441018 2601.00-00 Tax On Generation Skipping Transfers 10/08/2004
200441018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/08/2004
200441017 1362.01-03 Late Elections 10/08/2004