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
200941024 6231.01-00 Partnerships 10/09/2009
200941023 3504.00-00 Acts to be Performed by Agents 10/09/2009
200941022 09.13.04-00 BC: Ch.13: Filing and allow post-petition claims(1305) 10/09/2009
200941021 7422.01-00 Necessity for Claim for Refund 10/09/2009
200941021 6501.03-02 Computation 10/09/2009
200941020 6425.00-00 Adjustment of Overpayment of Estimated Income Tax by Corporation 10/09/2009
200941019 1361.05-00 Qualified Subchapter S Subsidiary 10/09/2009
200941019 1362.00-00 Election by Small Business Corporation 10/09/2009
200941019 368.06-00 Change in Identity, etc. (Type "F") 10/09/2009
200941018 6231.03-00 Partnership Item 10/09/2009
200941017 6013.00-00 Joint Returns of Income Tax by Husband and Wife 10/09/2009
200941016 2512.00-00 Valuation of Gifts 10/09/2009
200941016 2031.01-00 Valuation of Property in General 10/09/2009
200941015 1234.03-00 Sale v. Option 10/09/2009
200941014 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 10/09/2009
200941014 6511.03-00 Special Rules 10/09/2009
200941013 1272.06-03 (blank) 10/09/2009
200941012 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 10/09/2009
200941012 6721.06-02 Intentional Disregard Exception 10/09/2009
200941011 6426.00-00 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 10/09/2009
200941010 9100.00-00 Extension of Time for Making Certain Elections 10/09/2009
200941010 2056.07-02 Partial Election 10/09/2009
200941010 2652.01-02 Special Election for QTIP 10/09/2009
200941010 2654.00-00 Special Rules 10/09/2009
200941009 368.01-00 Statutory Merger or Consolidation (Type "A") 10/09/2009

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