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
200650017 165.00-00 Deductions For Losses 12/15/2006
200650016 468A.01-00 In General 12/15/2006
200650015 3231.01-00 Employers v. Not Employers 12/15/2006
200650014 732.02-00 Distributions in Liquidation 12/15/2006
200650014 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 12/15/2006
200650013 1362.01-03 Late Elections 12/15/2006
200650012 9100.20-00 Section 1502; Election to File Consolidated Return 12/15/2006
200650012 1502.75-00 Filing Requirements 12/15/2006
200650011 368.02-00 Stock for Stock (Type "B") 12/15/2006
200650011 351.00-00 Transfer to Corporation Controlled by Transferor 12/15/2006
200650011 301.00-00 Distributions of Property 12/15/2006
200650010 368.02-00 Stock for Stock (Type "B") 12/15/2006
200650010 351.00-00 Transfer to Corporation Controlled by Transferor 12/15/2006
200650010 301.00-00 Distributions of Property 12/15/2006
200650009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/15/2006
200650009 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/15/2006
200650009 732.00-00 Basis of Distributed Property Other Than Money 12/15/2006
200650008 1362.01-03 Late Elections 12/15/2006
200650007 9100.22-00 Other 12/15/2006
200650007 1503.04-04 Dual Resident Corporation 12/15/2006
200650006 1362.01-03 Late Elections 12/15/2006
200650005 162.36-04 Performance-Based Compensation 12/15/2006
200650004 7701.00-00 Definitions 12/15/2006
200650004 9100.00-00 Extension of Time for Making Certain Elections 12/15/2006
200650003 468A.01-00 In General 12/15/2006

Official Adobe Website