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
200528022 118.01-02 Nonshareholder Contributions 07/15/2005
200528021 368.06-00 Change in Identity, etc. (Type "F") 07/15/2005
200528020 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005
200528020 2642.00-00 Inclusion Ratio 07/15/2005
200528019 2032A.00-00 Valuation of Farm Real Property 07/15/2005
200528019 9100.22-00 Other 07/15/2005
200528019 2057.00-00 Sales of Certain Employer Securities (Repealed 1989) 07/15/2005
200528018 7702.20-00 Correction of Errors 07/15/2005
200528017 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/15/2005
200528016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2005
200528016 2601.00-00 Tax On Generation Skipping Transfers 07/15/2005
200528016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005
200528015 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 07/15/2005
200528015 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005
200528014 1362.01-03 Late Elections 07/15/2005
200528013 338.02-00 Qualified Stock Purchase 07/15/2005
200528012 1362.01-03 Late Elections 07/15/2005
200528011 1033.01-00 General Rule 07/15/2005
200528010 2642.00-00 Inclusion Ratio 07/15/2005
200528010 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005
200528009 2601.00-00 Tax On Generation Skipping Transfers 07/15/2005
200528009 61.00-00 Gross Income v. Not Gross Income 07/15/2005
200528009 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/15/2005
200528009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005
200528009 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 07/15/2005

Official Adobe Website