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
200933002 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 08/14/2009
200933002 1092.00-00 Straddles 08/14/2009
200933001 754.02-00 Timeliness of Election 08/14/2009
200933001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/14/2009
200932061 501.03-30 Organizational and Operational Tests 08/07/2009
200932060 4945.04-04 Grants to Individuals 08/07/2009
200932059 7428.00-00 Declaratory Judgments Relating to Status & Classification of Organizations Under Section 501(c)(3), etc. 08/07/2009
200932058 61.00-00 Gross Income v. Not Gross Income 08/07/2009
200932057 7602.06-01 Privilege 08/07/2009
200932057 7602.09-01 To Counsel 08/07/2009
200932056 6404.06-09 Time Limitations 08/07/2009
200932056 7502.00-00 Timely Mailing Treated as Timely Filing 08/07/2009
200932055 61.00-00 Gross Income v. Not Gross Income 08/07/2009
200932054 6229.02-00 Extension by Agreement 08/07/2009
200932053 6230.01-00 Coordination with Deficiency Proceedings 08/07/2009
200932052 6224.01-01 Settlement Agreement 08/07/2009
200932051 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 08/07/2009
200932050 6211.00-00 Definition of a Deficiency 08/07/2009
200932049 385.03-00 New Financial Products 08/07/2009
200932049 385.03-02 Debt v. Equity Issues 08/07/2009
200932048 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/07/2009
200932048 337.16-00 Loss Disallowance 08/07/2009
200932047 7701.00-00 Definitions 08/07/2009
200932047 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932046 7701.00-00 Definitions 08/07/2009

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