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
201243004 2632.00-00 Special Rules for Allocation of GST Exemption 10/26/2012
201243004 2652.01-02 Special Election for QTIP 10/26/2012
201243004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 10/26/2012
201243003 168.20-00 Classification of Property 10/26/2012
201243003 1250.01-00 Section 1250 Property 10/26/2012
201243002 1362.01-03 Late Elections 10/26/2012
201243001 2601.00-00 Tax On Generation Skipping Transfers 10/26/2012
201242026 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/19/2012
201242025 408.03-00 Rollover Contributions 10/19/2012
201242024 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/19/2012
201242023 408.03-00 Rollover Contributions 10/19/2012
201242022 408.03-00 Rollover Contributions 10/19/2012
201242021 408.03-00 Rollover Contributions 10/19/2012
201242020 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/19/2012
201242020 402.07-00 Unrealized Appreciation of Employer's Securities 10/19/2012
201242019 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/19/2012
201242019 402.07-00 Unrealized Appreciation of Employer's Securities 10/19/2012
201242018 9100.00-00 Extension of Time for Making Certain Elections 10/19/2012
201242018 408A.00-00 Roth IRA 10/19/2012
201242017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/19/2012
201242017 501.36-01 Section 501(c)(3) Organizations 10/19/2012
201242017 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 10/19/2012
201242016 501.06-01 Performance of Particular Services for Members 10/19/2012
201242015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/19/2012
201242015 501.32-00 Income Inures v. does Not Inure to Private Individual 10/19/2012

Official Adobe Website