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
200012079 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/24/2000
200012079 6103.12-00 Disclosure for Purposes Other Than Tax Administration 03/24/2000
200012078 3121.12-00 Tips Included for Both Employee and Employer Taxes 03/24/2000
200012077 877.01-00 Principal Purpose--the Avoidance of Tax 03/24/2000
200012076 691.00-00 Recipients of Income in Respect of Decedents 03/24/2000
200012075 1362.01-03 Late Elections 03/24/2000
200012074 671.02-00 Persons Treated as Grantors 03/24/2000
200012074 1001.02-07 Property Differing Materially 03/24/2000
200012074 2501.01-00 Gift v. Not a Gift 03/24/2000
200012074 2602.00-00 Amount of Tax 03/24/2000
200012073 338.01-02 Time in which Election must be made 03/24/2000
200012073 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012072 9100.00-00 Extension of Time for Making Certain Elections 03/24/2000
200012072 7701.00-00 Definitions 03/24/2000
200012071 9100.20-00 Section 1502; Election to File Consolidated Return 03/24/2000
200012070 338.01-02 Time in which Election must be made 03/24/2000
200012070 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012069 338.01-02 Time in which Election must be made 03/24/2000
200012069 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012068 338.01-02 Time in which Election must be made 03/24/2000
200012068 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012067 338.01-02 Time in which Election must be made 03/24/2000
200012067 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012066 1362.01-03 Late Elections 03/24/2000
200012065 1362.01-03 Late Elections 03/24/2000

Get Adobe Acrobat Reader