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
200103040 1361.03-03 Electing Small Business Trusts 01/19/2001
200103039 1362.00-00 Election by Small Business Corporation 01/19/2001
200103038 2703.00-00 Certain Rights and Restrictions Disregarded 01/19/2001
200103037 355.01-00 Spin-Off 01/19/2001
200103036 1362.01-03 Late Elections 01/19/2001
200103035 1362.01-03 Late Elections 01/19/2001
200103034 368.06-00 Change in Identity, etc. (Type "F") 01/19/2001
200103034 368.08-02 Proprietary Interest Continuity 01/19/2001
200103034 1001.02-07 Property Differing Materially 01/19/2001
200103034 351.00-00 Transfer to Corporation Controlled by Transferor 01/19/2001
200103033 856.04-00 Rents From Real Property 01/19/2001
200103032 7701.00-00 Definitions 01/19/2001
200103031 338.50-00 International Aspects of Section 338 01/19/2001
200103031 902.01-00 Computation of Credit 01/19/2001
200103030 1362.00-00 Election by Small Business Corporation 01/19/2001
200103029 1362.01-03 Late Elections 01/19/2001
200103028 1362.01-03 Late Elections 01/19/2001
200103027 6402.01-00 Credit of Overpayment Against Any Tax Liability 01/19/2001
200103026 50.29.00-00 LEVY: Retirement benefits 01/19/2001
200103026 52.00.00-00 LIMITATIONS: 01/19/2001
200103026 49.02.00-00 JUDGMENTS: Enforcement of judgment for taxes 01/19/2001
200103025 1362.01-03 Late Elections 01/19/2001
200103024 482.11-08 Cost Sharing Agreements 01/19/2001
200103023 1362.01-03 Late Elections 01/19/2001
200103022 1362.04-00 Inadvertent Terminations 01/19/2001

Official Adobe Website