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
201319028 6228.02-00 Period for Filing Petition 05/10/2013
201319027 6221.00-00 Tax Treatment Determined At Partnership Level 05/10/2013
201319026 6231.02-00 Partner 05/10/2013
201319025 6224.01-05 Tax Matters Partner May Bind Certain Other Partners 05/10/2013
201319024 6231.12-00 Husband and Wife 05/10/2013
201319023 6229.02-00 Extension by Agreement 05/10/2013
201319022 6224.02-00 Application of Consistent Settlement Rule 05/10/2013
201319021 706.00-00 Taxable Years of Partner and Partnership 05/10/2013
201319020 6330.00-00 Collection Due Process - Levy 05/10/2013
201319019 9999.00-00 Miscellaneous Issues 05/10/2013
201319018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/10/2013
201319017 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/10/2013
201319017 6601.12-00 Statute of Limitations on Collection of Interest 05/10/2013
201319016 7651.00-00 Administration and Collection of Taxes in Possessions 05/10/2013
201319015 3401.01-00 Wages Subject to Withholding 05/10/2013
201319014 6231.01-01 Exception for Small Partnerships 05/10/2013
201319013 6103.02-00 Definitions 05/10/2013
201319012 6901.03-00 Period of Limitations 05/10/2013
201319012 6501.05-06 Transferee Liability 05/10/2013
201319011 6511.01-00 Limitation of Amount 05/10/2013
201319010 170.02-00 Charitable, Etc. Contributions and Gifts; Value of Contribution 05/10/2013
201319009 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 05/10/2013
201319008 9100.05-00 Section 266; Carrying Charges 05/10/2013
201319007 1295.02-02 Retroactive Elections 05/10/2013
201319006 1295.02-02 Retroactive Elections 05/10/2013

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