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
200911037 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 03/13/2009
200911036 4945.04-04 Grants to Individuals 03/13/2009
200911035 3121.01-08 Director or 03/13/2009
200911034 3121.04-01 Common Law Tests 03/13/2009
200911033 6335.00-00 Sale of Seized Property 03/13/2009
200911032 854.01-00 Capital Gain Dividend 03/13/2009
200911031 9999.00-00 Miscellaneous Issues 03/13/2009
200911030 6103.09-03 Use of Information in Judicial or Administrative Nontax Proceedings 03/13/2009
200911030 6103.05-03 Disclosure of Partnership Return 03/13/2009
200911029 6103.11-00 Disclosure for Tax Administration Purposes 03/13/2009
200911029 6103.14-00 Disclosure to Contractors 03/13/2009
200911028 7611.00-00 Restrictions on Church Tax Inquiries and Examinations 03/13/2009
200911027 6402.01-00 Credit of Overpayment Against Any Tax Liability 03/13/2009
200911027 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/13/2009
200911026 6062.00-00 Signing of Corporation Returns 03/13/2009
200911025 6224.01-01 Settlement Agreement 03/13/2009
200911024 6224.01-00 Partner May Waive Rights 03/13/2009
200911023 6227.05-00 Other Requests 03/13/2009
200911022 6227.02-00 Request for Tax Matters Partner 03/13/2009
200911021 6331.18-00 Levy Procedure 03/13/2009
200911020 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 03/13/2009
200911019 6698.00-00 Failure to File Partnership Return 03/13/2009
200911018 6240.00-00 Treatment of Electing Large Partnerships 03/13/2009
200911017 6240.00-00 Treatment of Electing Large Partnerships 03/13/2009
200911016 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 03/13/2009