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
201127004 368.03-00 Stock for Property (Type "C") 07/08/2011
201127004 368.08-08 Transfers to Controlled Corporations 07/08/2011
201127004 704.00-00 Partner's Distributive Share 07/08/2011
201127003 9100.22-00 Other 07/08/2011
201127003 1502.21-00 Consolidated Net Operating Loss Deduction 07/08/2011
201127002 9100.22-00 Other 07/08/2011
201127002 1502.21-00 Consolidated Net Operating Loss Deduction 07/08/2011
201127001 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/08/2011
201126041 408.03-00 Rollover Contributions 07/01/2011
201126040 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 07/01/2011
201126039 501.03-21 Research Organizations 07/01/2011
201126038 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 07/01/2011
201126037 501.03-02 Foundations 07/01/2011
201126037 501.03-05 Corporations 07/01/2011
201126036 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 07/01/2011
201126035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/01/2011
201126034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/01/2011
201126033 4945.04-04 Grants to Individuals 07/01/2011
201126032 4945.04-04 Grants to Individuals 07/01/2011
201126031 4945.04-04 Grants to Individuals 07/01/2011
201126030 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/01/2011
201126029 53.00-00 Credit for Prior Year Minimum Tax Liability 07/01/2011
201126029 168.00-00 Modified Accelerated Cost Recovery System 07/01/2011
201126029 383.00-00 Limitation on Capital Losses and Excess Credits 07/01/2011
201126028 1362.01-03 Late Elections 07/01/2011