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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Номер UILC Тема Дата публикации
200923002 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/05/2009
200923001 897.09-00 Special Rules for REITS 06/05/2009
200922061 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/29/2009
200922060 408.00-00 Individual Retirement Accounts 05/29/2009
200922059 408.00-00 Individual Retirement Accounts 05/29/2009
200922058 408.00-00 Individual Retirement Accounts 05/29/2009
200922057 408.00-00 Individual Retirement Accounts 05/29/2009
200922056 408.00-00 Individual Retirement Accounts 05/29/2009
200922055 118.01-02 Nonshareholder Contributions 05/29/2009
200922054 6223.00-00 Notice to Partners of Proceedings 05/29/2009
200922053 6334.00-00 Property Exempt From Levy 05/29/2009
200922053 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 05/29/2009
200922052 6224.01-01 Settlement Agreement 05/29/2009
200922051 6231.01-01 Exception for Small Partnerships 05/29/2009
200922050 6224.01-01 Settlement Agreement 05/29/2009
200922049 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 05/29/2009
200922048 6231.01-01 Exception for Small Partnerships 05/29/2009
200922047 6331.00-00 Levy and Distraint 05/29/2009
200922047 6343.00-00 Authority to Release Levy 05/29/2009
200922047 7122.00-00 Offers in Compromises 05/29/2009
200922046 6501.08-07 Necessity for Signature of Commissioner 05/29/2009
200922046 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 05/29/2009
200922045 6231.07-00 Tax Matters Partner 05/29/2009
200922044 6231.03-00 Partnership Item 05/29/2009
200922043 6223.00-00 Notice to Partners of Proceedings 05/29/2009