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.
尋求幫助
編號 UILC 主題 發布日期
200516010 9100.00-00 Extension of Time for Making Certain Elections 04/22/2005
200516009 9100.00-00 Extension of Time for Making Certain Elections 04/22/2005
200516008 9100.00-00 Extension of Time for Making Certain Elections 04/22/2005
200516007 877.01-00 Principal Purpose--the Avoidance of Tax 04/22/2005
200516006 7701.02-00 Partnerships v. Associations 04/22/2005
200516006 9100.00-00 Extension of Time for Making Certain Elections 04/22/2005
200516005 642.03-00 Charitable Deduction 04/22/2005
200516005 671.03-00 Allocation of Income and Deductions 04/22/2005
200516005 2522.02-04 Guaranteed Annuity and Unitrust Interests 04/22/2005
200516004 2511.05-01 Retention of Power Where Consent of Others is Necessary 04/22/2005
200516003 9100.00-00 Extension of Time for Making Certain Elections 04/22/2005
200516002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/22/2005
200516002 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/22/2005
200516002 1223.00-00 Holding Period of Capital Assets 04/22/2005
200516002 1361.03-03 Electing Small Business Trusts 04/22/2005
200516002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/22/2005
200516002 2601.00-00 Tax On Generation Skipping Transfers 04/22/2005
200516001 2601.00-00 Tax On Generation Skipping Transfers 04/22/2005
200516001 643.00-00 Definitions Applicable to Subparts A, B, C, and D 04/22/2005
200516001 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 04/22/2005
200516001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/22/2005
200515021 509.02-03 Advance Rulings 04/15/2005
200515021 170.07-05 Governmental Units 04/15/2005
200515020 3231.01-00 Employers v. Not Employers 04/15/2005
200515019 1001.02-07 Property Differing Materially 04/15/2005

Official Adobe Website