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
200918005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918004 7701.00-00 Definitions 05/01/2009
200918004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918003 7701.00-00 Definitions 05/01/2009
200918003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918002 7701.00-00 Definitions 05/01/2009
200918002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918001 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/01/2009
200918001 104.03-00 Damages 05/01/2009
200917047 412.06-00 Minimum Funding Waiver 04/24/2009
200917046 4945.04-04 Grants to Individuals 04/24/2009
200917045 4945.04-04 Grants to Individuals 04/24/2009
200917044 4945.04-04 Grants to Individuals 04/24/2009
200917043 4945.04-04 Grants to Individuals 04/24/2009
200917042 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/24/2009
200917041 0099.09-00 Ethics 04/24/2009
200917040 6020.02-00 Return Prepared by IRS Personnel 04/24/2009
200917040 6227.00-00 Administrative Adjustments Requests 04/24/2009
200917039 6231.06-00 Computational Adjustment 04/24/2009
200917038 6227.00-00 Administrative Adjustments Requests 04/24/2009
200917037 1402.01-00 Net Earnings From Self-Employment 04/24/2009
200917036 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/24/2009
200917036 7405.00-00 Action for Recovery of Erroneous Refunds 04/24/2009
200917035 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 04/24/2009
200917034 6330.00-00 Collection Due Process - Levy 04/24/2009

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