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.
寻求帮助
编号 UILC 主题 发布日期
201006004 631.00-00 Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore 02/12/2010
201006004 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 02/12/2010
201006004 1231.00-00 Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) 02/12/2010
201006003 1502.13-00 Intercompany Transactions 02/12/2010
201006003 1502.13-01 Stock of Members 02/12/2010
201006003 165.06-00 Worthless Securities 02/12/2010
201006003 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 02/12/2010
201006002 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 02/12/2010
201006002 351.00-00 Transfer to Corporation Controlled by Transferor 02/12/2010
201006002 803.00-00 Life Insurance Gross Income 02/12/2010
201006001 1295.02-02 Retroactive Elections 02/12/2010
201005061 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/05/2010
201005060 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/05/2010
201005060 501.33-00 Private v. Public Interest Served 02/05/2010
201005059 408.03-00 Rollover Contributions 02/05/2010
201005058 408.03-00 Rollover Contributions 02/05/2010
201005057 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/05/2010
201005056 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/05/2010
201005055 4942.03-07 Set-Asides 02/05/2010
201005054 4942.03-07 Set-Asides 02/05/2010
201005053 6652.00-00 Failure to File Certain Information Returns, Registration Statements, Etc. 02/05/2010
201005053 142.04-00 Qualified Residential Rental Project 02/05/2010
201005053 42.00-00 Low-Income Housing Credit 02/05/2010
201005052 6103.05-05 Disclosure of Estate Return 02/05/2010
201005051 358.02-00 Allocation of Basis 02/05/2010

Official Adobe Website