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
200604011 42.10-05 No Recapture on Disposition Where Bond Posted 01/27/2006
200604011 9100.01-00 Section 42; Low-Income Housing Credit 01/27/2006
200604010 9100.22-00 Other 01/27/2006
200604010 1503.04-04 Dual Resident Corporation 01/27/2006
200604009 9100.22-00 Other 01/27/2006
200604009 1503.04-04 Dual Resident Corporation 01/27/2006
200604008 562.01-00 General Rule 01/27/2006
200604007 1296.00-00 Passive Foreign Investment Company 01/27/2006
200604007 9100.22-00 Other 01/27/2006
200604006 2519.00-00 Disposition of Certain Life Estates 01/27/2006
200604006 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 01/27/2006
200604006 2056.07-00 Qualified Terminable Interest Property 01/27/2006
200604005 2632.01-00 Time and Manner of Allocation 01/27/2006
200604005 9100.00-00 Extension of Time for Making Certain Elections 01/27/2006
200604004 1045.00-00 Rollover of Gain from One Qualified Business Stock to Another 01/27/2006
200604004 9100.22-00 Other 01/27/2006
200604003 2518.01-00 Requirements for a Qualified Disclaimer 01/27/2006
200604002 2642.00-00 Inclusion Ratio 01/27/2006
200604002 9100.00-00 Extension of Time for Making Certain Elections 01/27/2006
200604001 6672.03-00 Party Liable 01/27/2006
200604001 6302.00-00 Mode or Time of Collection 01/27/2006
200604001 6656.00-00 Failure to Make Deposit of Taxes (Penalty v. No Penalty) 01/27/2006
200603040 2033.00-00 Property in Which Decedent Had an Interest 01/20/2006
200603040 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2006
200603040 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/20/2006

Official Adobe Website