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
201432025 4946.04-00 Members of Family 08/08/2014
201432024 4945.04-04 Grants to Individuals 08/08/2014
201432023 4945.04-04 Grants to Individuals 08/08/2014
201432022 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 08/08/2014
201432021 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 08/08/2014
201432020 6501.04-03 Information Returns 08/08/2014
201432019 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 08/08/2014
201432018 9999.00-00 Miscellaneous Issues 08/08/2014
201432017 6103.11-06 Disclosure for Investigative Purposes 08/08/2014
201432016 475.02-04 Identification Requirements 08/08/2014
201432016 475.04-00 Character of Gain or Loss 08/08/2014
201432016 475.08-00 Securities Traders 08/08/2014
201432015 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/08/2014
201432014 856.00-00 Definition of Real Estate Investment Trust 08/08/2014
201432014 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014
201432013 833.03-03 Material Change in Operations Existing Blue Cross or Blue Shield Organizations 08/08/2014
201432012 468A.01-00 In General 08/08/2014
201432011 856.07-00 Treatment of Wholly Owned Subsidiaries 08/08/2014
201432010 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014
201432010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/08/2014
201432009 108.00-00 Income From Discharge of Indebtedness 08/08/2014
201432009 108.01-00 Exclusion From Gross Income 08/08/2014
201432009 108.02-00 Reduction of Tax Attributes 08/08/2014
201432009 108.02-01 Election to Reduce Basis of Depreciable Property First 08/08/2014
201432009 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014