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
200240017 1362.02-03 Passive Investment Income 10/04/2002
200240016 2601.00-00 Tax On Generation Skipping Transfers 10/04/2002
200240016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/04/2002
200240016 2031.00-00 Definition 10/04/2002
200240016 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/04/2002
200240015 2511.11-00 Gift of Remainder 10/04/2002
200240014 2601.00-00 Tax On Generation Skipping Transfers 10/04/2002
200240014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/04/2002
200240014 2031.00-00 Definition 10/04/2002
200240014 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/04/2002
200240013 1362.01-03 Late Elections 10/04/2002
200240012 664.00-00 Charitable Remainder Trusts 10/04/2002
200240012 664.03-02 Charitable Remainder Unitrust 10/04/2002
200240011 1362.01-03 Late Elections 10/04/2002
200240010 641.00-00 Imposition of Tax 10/04/2002
200240010 651.00-00 Deductions for Trusts Distributing Current Income Only 10/04/2002
200240010 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 10/04/2002
200240009 468A.04-02 Revised Schedules 10/04/2002
200240008 1362.01-03 Late Elections 10/04/2002
200240007 1362.01-03 Late Elections 10/04/2002
200240006 1082.00-00 Basis for Determining Gain or Loss 10/04/2002
200240005 1362.02-03 Passive Investment Income 10/04/2002
200240004 9999.98-00 Not Able to Identify Under Present List 10/04/2002
200240003 1362.02-03 Passive Investment Income 10/04/2002
200240002 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 10/04/2002

Official Adobe Website