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
201052017 901.01-03 Definition of Income Tax 12/30/2010
201052016 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 12/30/2010
201052015 7122.00-00 Offers in Compromises 12/30/2010
201052014 7122.00-00 Offers in Compromises 12/30/2010
201052013 6231.00-00 Definitions and Special Rules 12/30/2010
201052012 301.00-00 Distributions of Property 12/30/2010
201052011 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/30/2010
201052010 6161.00-00 Extension of Time for Paying Tax 12/30/2010
201052009 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 12/30/2010
201052008 7476.01-03 Determination by Secretary 12/30/2010
201052007 2032.01-00 Exercise of Election 12/30/2010
201052007 9100.00-00 Extension of Time for Making Certain Elections 12/30/2010
201052006 6229.00-00 Period of Limitations for Making Assessments 12/30/2010
201052005 48C.00-00 Qualifying Advanced Energy Project Credit 12/30/2010
201052004 9111.09-00 Equitable Remedies 12/30/2010
201052003 6401.00-00 Amounts Treated as Overpayments 12/30/2010
201052003 6401.01-00 Assessment or Collection After Limitation Period 12/30/2010
201052003 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/30/2010
201052003 6501.04-11 Amended Returns 12/30/2010
201052003 7502.01-00 Postmark Date Governs 12/30/2010
201052002 61.00-00 Gross Income v. Not Gross Income 12/30/2010
201052002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/30/2010
201052002 2501.01-00 Gift v. Not a Gift 12/30/2010
201052002 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/30/2010
201052002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/30/2010

Official Adobe Website