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
201107019 6343.00-00 Authority to Release Levy 02/18/2011
201107019 9999.00-00 Miscellaneous Issues 02/18/2011
201107018 09.00.00-00 BANKRUPTCY CODE CASES 02/18/2011
201107017 6231.01-01 Exception for Small Partnerships 02/18/2011
201107016 6231.07-00 Tax Matters Partner 02/18/2011
201107015 6221.00-00 Tax Treatment Determined At Partnership Level 02/18/2011
201107014 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 02/18/2011
201107014 6331.00-00 Levy and Distraint 02/18/2011
201107013 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 02/18/2011
201107012 851.02-00 Gross Income Requirement 02/18/2011
201107011 61.00-00 Gross Income v. Not Gross Income 02/18/2011
201107010 61.00-00 Gross Income v. Not Gross Income 02/18/2011
201107009 1297.00-00 Special Rules 02/18/2011
201107009 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107008 1297.00-00 Special Rules 02/18/2011
201107008 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107007 1297.00-00 Special Rules 02/18/2011
201107007 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107006 1297.00-00 Special Rules 02/18/2011
201107006 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107005 1297.00-00 Special Rules 02/18/2011
201107005 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107004 1297.00-00 Special Rules 02/18/2011
201107004 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107003 368.01-00 Statutory Merger or Consolidation (Type "A") 02/18/2011