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.
Find Help
Number UILC Subject Release Date
Number 200028036 UILC 6343.00-00 Subject Authority to Release Levy Release Date 07/14/2000
Number 200028036 UILC 6511.00-00 Subject Limitations on Credit or Refund (Barred v. Not Barred) Release Date 07/14/2000
Number 200028035 UILC 32.02-00 Subject Earned Income Release Date 07/14/2000
Number 200028034 UILC 32.00-00 Subject (Former Section 43 Redesignated Section 32) Earned Income Credit Release Date 07/14/2000
Number 200028033 UILC 6501.03-01 Subject Date Return Filed Release Date 07/14/2000
Number 200028032 UILC 6109.03-00 Subject Employer ID Numbers Release Date 07/14/2000
Number 200028031 UILC 09.13.01-00 Subject BANK. Code Cases: Ch.13: Confirmation of plan (1325) Release Date 07/14/2000
Number 200028030 UILC 882.04-00 Subject Allocation of Deductions Release Date 07/14/2000
Number 200028029 UILC 1341.02-00 Subject Amount Previously Included in Income v. Not Included Release Date 07/14/2000
Number 200028028 UILC 7201.00-00 Subject Attempt to Evade or Defeat Tax Release Date 07/14/2000
Number 200028027 UILC 368.03-00 Subject Stock for Property (Type "C") Release Date 07/14/2000
Number 200028026 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 07/14/2000
Number 200028025 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 07/14/2000
Number 200028024 UILC 338.01-02 Subject Time in which Election must be made Release Date 07/14/2000
Number 200028024 UILC 9100.06-00 Subject Section 338(g); Election Under Section 1.338-1T(c)(1) Release Date 07/14/2000
Number 200028023 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 07/14/2000
Number 200028022 UILC 43.04-00 Subject Qualified Enhanced Oil Recovery Costs Release Date 07/14/2000
Number 200028021 UILC 2056.07-01 Subject Effective Election Release Date 07/14/2000
Number 200028021 UILC 2652.01-02 Subject Special Election for QTIP Release Date 07/14/2000
Number 200028021 UILC 2632.01-00 Subject Time and Manner of Allocation Release Date 07/14/2000
Number 200028020 UILC 2518.02-00 Subject Disclaimer of Less than an Entire Interest Release Date 07/14/2000
Number 200028020 UILC 2518.04-00 Subject Disclaimer by Surviving Spouse Release Date 07/14/2000
Number 200028019 UILC 108.03-01 Subject Partnership Release Date 07/14/2000
Number 200028019 UILC 708.01-00 Subject Termination Release Date 07/14/2000
Number 200028018 UILC 831.03-00 Subject Whether Company Qualifies as Insurance Company Release Date 07/14/2000