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
200915051 4945.04-04 Grants to Individuals 04/10/2009
200915050 4942.03-07 Set-Asides 04/10/2009
200915049 4945.04-04 Grants to Individuals 04/10/2009
200915048 4942.03-07 Set-Asides 04/10/2009
200915047 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 04/10/2009
200915046 9115.04-06 (blank) 04/10/2009
200915045 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 04/10/2009
200915045 6651.03-00 Reasonable Cause v. Willful Neglect 04/10/2009
200915044 3122.00-00 Federal Service 04/10/2009
200915043 6402.00-00 Authority to Make Credits or Refunds 04/10/2009
200915042 6015.00-00 Innocent spouse (including Sections 66, 6013) 04/10/2009
200915041 83.00-00 Property Transferred in Connection With Performance of Services 04/10/2009
200915040 6338.00-00 Certificate of Sale; Deed of Real Property 04/10/2009
200915039 6231.01-01 Exception for Small Partnerships 04/10/2009
200915038 6601.01-02 Transferee Liability 04/10/2009
200915038 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/10/2009
200915037 6166.00-00 Extension of Time to Pay Estate Tax 04/10/2009
200915037 7479.00-00 Declaratory Judgments Relating to Eligibility of Estate with Respect to Installment Payments Under Section 6166 04/10/2009
200915036 6331.00-00 Levy and Distraint 04/10/2009
200915036 501.06-01 Performance of Particular Services for Members 04/17/2009
200915035 501.33-00 Private v. Public Interest Served 04/17/2009
200915035 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 04/10/2009
200915035 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/10/2009
200915034 6404.06-09 Time Limitations 04/10/2009
200915033 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/10/2009

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