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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
201024050 3402.20-00 Withholding on Payments of Indian Casino Profits 06/18/2010
201024049 446.33-00 Hedging transactions 06/18/2010
201024048 3121.01-00 Wages 06/18/2010
201024047 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/18/2010
201024046 7430.00-00 Awarding of Court Costs and Certain Fees 06/18/2010
201024045 61.00-00 Gross Income v. Not Gross Income 06/18/2010
201024045 451.14-04 Constructive Receipt; Compensation 06/18/2010
201024044 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024044 2601.04-00 Transitional Rules 06/18/2010
201024044 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024044 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024044 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010
201024044 1223.00-00 Holding Period of Capital Assets 06/18/2010
201024043 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024043 2601.04-00 Transitional Rules 06/18/2010
201024043 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024043 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010
201024043 1223.00-00 Holding Period of Capital Assets 06/18/2010
201024042 861.09-00 Allocation and Apportionment of Interest Expense (In General) 06/18/2010
201024042 861.09-06 Asset Method of Apportionment 06/18/2010
201024042 861.09-07 Fair Market Value Method 06/18/2010
201024041 104.03-00 Damages 06/18/2010
201024040 6621.00-00 Determination of Rate of Interest; Compounding of Interest 06/18/2010
201024039 6321.01-00 Property Subject v. Not Subject to Lien (See 6301.12-00) 06/18/2010