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
200551001 2511.04-00 Gifts Indirectly Made 12/23/2005
200551001 2601.03-01 Irrevocable Trusts 12/23/2005
200551001 2033.00-00 Property in Which Decedent Had an Interest 12/23/2005
200551001 671.02-00 Persons Treated as Grantors 12/23/2005
200550045 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/16/2005
200550044 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/16/2005
200550043 401.27-01 Subordinate to Retirement Benefits 12/16/2005
200550042 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 12/16/2005
200550041 402.08-00 Rollover Contributions 12/16/2005
200550040 408.03-00 Rollover Contributions 12/16/2005
200550039 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/16/2005
200550039 402.08-01 Rollover Lump Sums 12/16/2005
200550038 408.03-00 Rollover Contributions 12/16/2005
200550037 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 12/16/2005
200550036 9100.22-00 Other 12/16/2005
200550036 1503.04-04 Dual Resident Corporation 12/16/2005
200550035 9100.22-00 Other 12/16/2005
200550035 1503.04-04 Dual Resident Corporation 12/16/2005
200550034 446.01-00 Clearly v. Not Clearly Reflecting Income 12/16/2005
200550034 9100.11-00 Section 472; LIFO Election 12/16/2005
200550033 446.01-00 Clearly v. Not Clearly Reflecting Income 12/16/2005
200550033 9100.11-00 Section 472; LIFO Election 12/16/2005
200550032 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/16/2005
200550032 901.01-04 Dual Capacity Taxpayers 12/16/2005
200550031 1362.04-00 Inadvertent Terminations 12/16/2005

Official Adobe Website