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
200125088 882.07-02 Liability/Asset Ratio 06/22/2001
200125087 2601.00-00 Tax On Generation Skipping Transfers 06/22/2001
200125086 2601.00-00 Tax On Generation Skipping Transfers 06/22/2001
200125085 2601.00-00 Tax On Generation Skipping Transfers 06/22/2001
200125084 338.01-02 Time in which Election must be made 06/22/2001
200125084 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/22/2001
200125083 355.05-01 Distribution of Control 06/22/2001
200125082 2601.00-00 Tax On Generation Skipping Transfers 06/22/2001
200125081 1362.01-03 Late Elections 06/22/2001
200125080 468A.00-00 Special Rules for Decommissioning Cost 06/22/2001
200125080 1012.06-00 Liabilities Assumed as Purchase Price 06/22/2001
200125080 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/22/2001
200125079 2601.00-00 Tax On Generation Skipping Transfers 06/22/2001
200125078 468A.00-00 Special Rules for Decommissioning Cost 06/22/2001
200125078 1012.06-00 Liabilities Assumed as Purchase Price 06/22/2001
200125078 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/22/2001
200125077 2601.00-00 Tax On Generation Skipping Transfers 06/22/2001
200125076 468A.00-00 Special Rules for Decommissioning Cost 06/22/2001
200125076 1012.06-00 Liabilities Assumed as Purchase Price 06/22/2001
200125075 468A.00-00 Special Rules for Decommissioning Cost 06/22/2001
200125075 1012.06-00 Liabilities Assumed as Purchase Price 06/22/2001
200125075 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/22/2001
200125074 468A.00-00 Special Rules for Decommissioning Cost 06/22/2001
200125074 1012.06-00 Liabilities Assumed as Purchase Price 06/22/2001
200125073 453.00-00 Installment Method (Available v. Not Available) 06/22/2001

Official Adobe Website