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.

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숫자 UILC 주제 출시일
200848065 6103.01-03 Contractors or Other Persons 11/28/2008
200848063 6103.05-01 Disclosure of Individuals Return 11/28/2008
200848063 7431.01-01 Disclosure by NonFederal Employees 11/28/2008
200848062 911.00-00 Citizens or Residents of the United States Living Abroad 11/28/2008
200848061 6231.07-00 Tax Matters Partner 11/28/2008
200848060 6501.07-18 Estate and Gift Taxes 11/28/2008
200848059 6901.01-00 Method of Collection 11/28/2008
200848058 911.00-00 Citizens or Residents of the United States Living Abroad 11/28/2008
200848057 6103.05-00 Disclosure to Persons Having Material Interest 11/28/2008
200848056 3401.01-00 Wages Subject to Withholding 11/28/2008
200848055 168.28-00 Treatment of Certain Transferees 11/28/2008
200848054 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 11/28/2008
200848053 9999.99-99 Issues in Case Not Yet Identified 11/28/2008
200848052 6231.01-01 Exception for Small Partnerships 11/28/2008
200848051 3121.00-00 Definitions 11/28/2008
200848050 1362.02-01 Revocation 11/28/2008
200848049 6222.03-00 Effect of Failure to Notify 11/28/2008
200848048 6223.00-00 Notice to Partners of Proceedings 11/28/2008
200848048 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/28/2008
200848047 6229.06-00 Assessment of Partnership Items 11/28/2008
200848046 7426.00-00 Civil Actions by Persons Other Than Taxpayers 11/28/2008
200848046 6325.03-00 Certificate of Discharge 11/28/2008
200848045 6402.04-00 Requirement That a Claim Be Filed 11/28/2008
200848044 45L.00-00 Eligible Contractor Credit for the Construction of a Qualified New Energy-Efficient Home 11/28/2008
200848043 6222.03-00 Effect of Failure to Notify 11/28/2008

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