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
202138004 9100.22-00 Other 09/24/2021
202138003 1362.02-00 Termination of Election 09/24/2021
202138003 1362.02-03 Passive Investment Income 09/24/2021
202138003 1362.04-00 Inadvertent Terminations 09/24/2021
202138002 263.15-03 Allocation of Success-Based Fees 09/24/2021
202138002 9100.00-00 Extension of Time for Making Certain Elections 09/24/2021
202138001 61.00-00 Gross Income v. Not Gross Income 09/24/2021
202138000 6110.00-00 Index for Public Inspection of Written Determination 09/24/2021
202137012 4945.04-04 Grants to Individuals 09/17/2021
202137011 6223B.00-00 Designation of Partnership Representative 09/17/2021
202137010 6330.00-00 Collection Due Process - Levy 09/17/2021
202137010 6331.16-00 Insurance Proceeds 09/17/2021
202137009 6402.00-00 Authority to Make Credits or Refunds 09/17/2021
202137008 6213.07-02 Tentative Carryback Adjustments 09/17/2021
202137008 6411.00-00 Tentative Carryback and Refund Adjustments 09/17/2021
202137008 7507.00-00 Exemption of Insolvent Banks From Tax 09/17/2021
202137007 4942.00-00 Taxes on Failure to Distribute Income 09/17/2021
202137007 4945.00-00 Excise Taxes on Taxable Expenditures 09/17/2021
202137006 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 09/17/2021
202137005 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 09/17/2021
202137004 7701.00-00 Definitions 09/17/2021
202137004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2021
202137003 1059.06-00 Election to Substitute Fair Market Value 09/17/2021
202137003 1059.06-02 Written Determination 09/17/2021
202137002 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/17/2021