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
200616005 1031.06-00 Multi-Party Exchanges 04/21/2006
200616004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/21/2006
200616003 7701.00-00 Definitions 04/21/2006
200616003 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616002 1362.01-03 Late Elections 04/21/2006
200616001 754.02-00 Timeliness of Election 04/21/2006
200616001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2006
200615034 861.08-05 Research and Experimental Expenditures -- Allocation 04/14/2006
200615034 861.08-07 Research and Experimental Expenditures -- Apportionment -- Gross Income Method 04/14/2006
200615033 408.03-00 Rollover Contributions 04/14/2006
200615032 408.01-00 Exclusive Benefit of Individual or His Beneficiary 04/14/2006
200615031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/14/2006
200615030 408.03-00 Rollover Contributions 04/14/2006
200615029 408.03-00 Rollover Contributions 04/14/2006
200615028 408.03-00 Rollover Contributions 04/14/2006
200615027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/14/2006
200615027 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/14/2006
200615026 501.25-00 Section 501(c)(25) Organizations 04/14/2006
200615025 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/14/2006
200615025 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/14/2006
200615025 2035.01-00 Inclusion of Certain Property in Gross Estate 04/14/2006
200615025 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/14/2006
200615025 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 04/14/2006
200615025 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/14/2006
200615024 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 04/14/2006

Official Adobe Website