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
200311024 368.04-00 Assets for Control of Transferee (Type "D") 03/14/2003
200311023 355.01-00 Spin-Off 03/14/2003
200311023 368.04-00 Assets for Control of Transferee (Type "D") 03/14/2003
200311022 338.01-02 Time in which Election must be made 03/14/2003
200311022 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/14/2003
200311021 45.02-00 Limitations and Adjustments 03/14/2003
200311020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/14/2003
200311020 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 03/14/2003
200311020 2514.02-00 Power Created After October 21, 1942 03/14/2003
200311020 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/14/2003
200311019 1362.04-00 Inadvertent Terminations 03/14/2003
200311019 1361.03-00 Certain Trusts Permitted as Shareholders 03/14/2003
200311018 1362.01-03 Late Elections 03/14/2003
200311017 1362.01-03 Late Elections 03/14/2003
200311016 338.01-02 Time in which Election must be made 03/14/2003
200311016 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/14/2003
200311015 1362.01-03 Late Elections 03/14/2003
200311014 1362.01-03 Late Elections 03/14/2003
200311013 2642.00-00 Inclusion Ratio 03/14/2003
200311013 9100.00-00 Extension of Time for Making Certain Elections 03/14/2003
200311012 1362.01-03 Late Elections 03/14/2003
200311011 1362.01-03 Late Elections 03/14/2003
200311010 1361.05-00 Qualified Subchapter S Subsidiary 03/14/2003
200311010 1362.04-00 Inadvertent Terminations 03/14/2003
200311010 7701.00-00 Definitions 03/14/2003