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
201212005 108.01-00 Exclusion From Gross Income 03/23/2012
201212005 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212005 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212004 108.01-00 Exclusion From Gross Income 03/23/2012
201212004 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212004 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212003 108.01-00 Exclusion From Gross Income 03/23/2012
201212003 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212003 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212002 108.01-00 Exclusion From Gross Income 03/23/2012
201212002 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212002 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212001 351.00-00 Transfer to Corporation Controlled by Transferor 03/23/2012
201212001 351.02-00 Series of Transactions 03/23/2012
201212001 368.00-00 Definitions Relating to Corporate Reorganizations 03/23/2012
201212001 368.04-00 Assets for Control of Transferee (Type "D") 03/23/2012
201211034 408.03-00 Rollover Contributions 03/16/2011
201211033 408.03-00 Rollover Contributions 03/16/2011
201211032 408.03-00 Rollover Contributions 03/16/2011
201211031 402.08-00 Rollover Contributions 03/16/2011
201211030 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/16/2011
201211029 4945.04-04 Grants to Individuals 03/16/2011
201211028 4945.04-04 Grants to Individuals 03/16/2011
201211027 4945.04-04 Grants to Individuals 03/16/2011
201211026 501.03-05 Corporations 03/16/2011

Official Adobe Website