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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200946055 4945.04-04 Grants to Individuals 11/13/2009
200946054 4945.04-04 Grants to Individuals 11/13/2009
200946053 4942.03-07 Set-Asides 11/13/2009
200946052 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 11/13/2009
200946052 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 11/13/2009
200946051 9999.00-00 Miscellaneous Issues 11/13/2009
200946050 6331.00-00 Levy and Distraint 11/13/2009
200946050 4945.04-04 Grants to Individuals 11/13/2009
200946049 6321.01-00 Property Subject v. Not Subject to Lien (See 6301.12-00) 11/13/2009
200946048 501.03-02 Foundations 11/13/2009
200946047 170.00-00 Charitable, Etc. Contributions and Gifts 11/13/2009
200946046 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 11/13/2009
200946045 6501.08-17 Form and Contents of Waiver 11/13/2009
200946044 6231.03-00 Partnership Item 11/13/2009
200946043 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
200946042 6229.00-00 Period of Limitations for Making Assessments 11/13/2009
200946041 3121.00-00 Definitions 11/13/2009
200946040 4975.00-00 Tax on Prohibited Transactions 11/13/2009
200946039 1311.00-00 Correction of Error 11/13/2009
200946038 7605.01-00 Restrictions on Examination of Taxpayer 11/13/2009
200946037 199.04-00 Costs Allocable to Domestic Production Gross Receipts 11/13/2009
200946037 199263A.03-00 (blank) 11/13/2009
200946037 263A.03-02 Indirect Costs 11/13/2009
200946036 851.02-00 Gross Income Requirement 11/13/2009
200946035 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 11/13/2009