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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编号 UILC 主题 发布日期
200952060 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/25/2009
200952059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/25/2009
200952058 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 12/25/2009
200952057 7702B.02-00 Definition 12/25/2009
200952057 846.00-00 Discounted Unpaid Losses Defined 12/25/2009
200952056 6103.02-03 Taxpayer Return Information 12/25/2009
200952055 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/25/2009
200952054 469.00-00 Passive Activity Losses and Credits Limited 12/25/2009
200952053 6402.00-00 Authority to Make Credits or Refunds 12/25/2009
200952052 172.02-01 Corporation 12/25/2009
200952052 1563.01-02 Brother--Sister 12/25/2009
200952051 6229.02-00 Extension by Agreement 12/25/2009
200952050 6231.03-00 Partnership Item 12/25/2009
200952049 4975.03-00 Prohibited Transaction 12/25/2009
200952048 6050N.00-00 Returns Regarding Payments of Royalties 12/25/2009
200952047 6324.01-00 Estate Tax Liens 12/25/2009
200952046 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 12/25/2009
200952045 3402.20-00 Withholding on Payments of Indian Casino Profits 12/25/2009
200952044 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 12/25/2009
200952043 475.00-00 Mark to Market Accounting Method for Dealers in Securities 12/25/2009
200952043 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952042 6664.01-00 Definition of Underpayment 12/25/2009
200952041 107.01-00 Rental Allowance 12/25/2009
200952040 3121.10-04 Industry Practice 12/25/2009
200952039 107.01-00 Rental Allowance 12/25/2009

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