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
202118012 6201.01-06 Assessment of Criminal Restitution 05/07/2021
202118011 6103.14-00 Disclosure to Contractors 05/07/2021
202118010 6331.00-00 Levy and Distraint 05/07/2021
202118010 6332.01-00 Bank Deposit 05/07/2021
202118009 1411.01-00 Definition of Net Investment Income Category 1 Direct Investment Income Not Derived in Trade or Business 05/07/2021
202118008 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/07/2021
202118008 2519.00-00 Disposition of Certain Life Estates 05/07/2021
202118007 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 05/07/2021
202118006 1275.08-00 Integration 05/07/2021
202118006 9100.00-00 Extension of Time for Making Certain Elections 05/07/2021
202118005 6045.00-00 Returns of Brokers 05/07/2021
202118004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/07/2021
202118004 355.01-00 Spin-Off 05/07/2021
202118004 368.00-00 Definitions Relating to Corporate Reorganizations 05/07/2021
202118004 368.04-00 Assets for Control of Transferee (Type "D") 05/07/2021
202118003 6050I.00-00 Returns Relating to Cash Received in Trade or Business 05/07/2021
202118002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/07/2021
202118001 6050I.00-00 Returns Relating to Cash Received in Trade or Business 05/07/2021
202118000 6110.00-00 Index for Public Inspection of Written Determination 05/07/2021
202117023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/30/2021
202117023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2021
202117023 501.33-00 Private v. Public Interest Served 04/30/2021
202117022 4945.04-04 Grants to Individuals 04/30/2021
202117021 4945.04-04 Grants to Individuals 04/30/2021
202117020 4945.04-04 Grants to Individuals 04/30/2021