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
200026006 6402.04-00 Requirement That a Claim Be Filed 06/30/2000
200026006 7422.01-05 Variance Between Claim and Pleading 06/30/2000
200026005 6038A.00-00 Information with Respect to Certain Foreign Corporations 06/30/2000
200026004 2651.05-00 Persons with a Deceased Parent 06/30/2000
200026003 2056.07-00 Qualified Terminable Interest Property 06/30/2000
200026003 2601.00-00 Tax On Generation Skipping Transfers 06/30/2000
200026003 2652.01-02 Special Election for QTIP 06/30/2000
200026002 2601.00-00 Tax On Generation Skipping Transfers 06/30/2000
200026002 2651.05-00 Persons with a Deceased Parent 06/30/2000
200026001 2601.00-00 Tax On Generation Skipping Transfers 06/30/2000
200026001 2651.05-00 Persons with a Deceased Parent 06/30/2000
200025064 401.29-00 Cash or Deferred Arrangements 06/23/2000
200025063 403.04-01 Exclusion Allowance 06/23/2000
200025062 402.08-00 Rollover Contributions 06/23/2000
200025062 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 06/23/2000
200025061 414.08-00 Church Plan 06/23/2000
200025060 414.01-00 Service for Predecessor Employer 06/23/2000
200025059 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/23/2000
200025058 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 06/23/2000
200025057 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/23/2000
200025056 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/23/2000
200025056 501.02-00 Title-Holding Company 06/23/2000
200025056 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/23/2000
200025056 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/23/2000
200025056 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/23/2000

Official Adobe Website