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.
Помощь по поиску
Номер UILC Тема Дата публикации
201027046 3121.01-00 Wages 07/09/2010
201027046 3121.02-11 Nonresident Aliens 07/09/2010
201027046 3306.03-00 Employment 07/09/2010
201027046 3401.01-06 US Outer Continental Shelf (OCS) - Income tax withholding, FICA, & FUTA for foreign employees working on oil & gas rigs 07/09/2010
201027046 3401.01-07 US Outer Continental Shelf (OCS) - Income tax withholding for foreign employees working on foreign flag vessels 07/09/2010
201027046 3402.05-00 Withholding Exemptions and Exemption Certificates 07/09/2010
201027045 1221.00-00 Capital Asset v. Not a Capital Asset 07/09/2010
201027045 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/09/2010
201027044 7701.00-00 Definitions 07/09/2010
201027044 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201027043 1362.01-03 Late Elections 07/09/2010
201027042 1362.01-03 Late Elections 07/09/2010
201027041 9114.03-47 Russian Federation 07/09/2010
201027041 9114.01-14 Independent Personal Services 07/09/2010
201027041 894.07-01 Income Exempt by Treaty 07/09/2010
201027041 875.00-00 Partnerships; Beneficiaries of Estates or Trusts 07/09/2010
201027040 2601.00-00 Tax On Generation Skipping Transfers 07/09/2010
201027040 9100.00-00 Extension of Time for Making Certain Elections 07/09/2010
201027039 7701.00-00 Definitions 07/09/2010
201027039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201027038 817.00-00 Treatment of Variable Contracts 07/09/2010
201027037 1362.01-03 Late Elections 07/09/2010
201027036 952.00-00 Subpart F Income Defined 07/09/2010
201027036 964.01-00 Earnings and Profits 07/09/2010
201027036 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/09/2010

Official Adobe Website