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
200914065 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2009
200914065 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 04/03/2009
200914065 501.09-01 Permissible Benefits 04/03/2009
200914064 501.32-00 Income Inures v. does Not Inure to Private Individual 04/03/2009
200914064 501.33-00 Private v. Public Interest Served 04/03/2009
200914063 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2009
200914062 168.20-00 Classification of Property 04/03/2009
200914061 6224.01-01 Settlement Agreement 04/03/2009
200914060 168.00-00 Modified Accelerated Cost Recovery System 04/03/2009
200914059 6330.00-00 Collection Due Process - Levy 04/03/2009
200914058 9999.00-00 Miscellaneous Issues 04/03/2009
200914057 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 04/03/2009
200914056 6103.03-00 Disclosure to Taxpayer's Designee 04/03/2009
200914055 6502.03-03 Effect on Tax Lien 04/03/2009
200914054 6221.00-00 Tax Treatment Determined At Partnership Level 04/03/2009
200914053 6011.06-01 Magnetic Media 04/03/2009
200914052 6402.00-00 Authority to Make Credits or Refunds 04/03/2009
200914052 6343.00-00 Authority to Release Levy 04/03/2009
200914052 7426.00-00 Civil Actions by Persons Other Than Taxpayers 04/03/2009
200914051 6229.00-00 Period of Limitations for Making Assessments 04/03/2009
200914050 6224.01-01 Settlement Agreement 04/03/2009
200914049 6501.08-09 Execution by Corporate Officer 04/03/2009
200914048 9999.00-00 Miscellaneous Issues 04/03/2009
200914047 409A.00-00 Nonqualified Deferred Compensation 04/03/2009
200914046 7425.00-00 Discharge of Liens 04/03/2009

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