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
200912028 861.00-00 Income From Sources Within the U.S. 03/20/2009
200912027 6231.07-00 Tax Matters Partner 03/20/2009
200912026 6011.04-00 Employer Requirements 03/20/2009
200912026 6061.02-00 Facsimile Signatures 03/20/2009
200912025 04.16.00-00 ASSESSMENTS: Waiver of restriction 03/20/2009
200912024 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/20/2009
200912023 6324A.00-00 Special Lien for Estate Tax Deferred Under Section 6166 03/20/2009
200912022 7122.13-00 Policy 03/20/2009
200912021 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 03/20/2009
200912020 17.09.00-00 COMPROMISE AND SETTLEMENT: Closing agreement 03/20/2009
200912019 6231.01-01 Exception for Small Partnerships 03/20/2009
200912018 6231.07-00 Tax Matters Partner 03/20/2009
200912017 6011.01-00 Disclosure of Reportable Transactions 03/20/2009
200912016 6231.07-00 Tax Matters Partner 03/20/2009
200912015 6011.01-00 Disclosure of Reportable Transactions 03/20/2009
200912014 6231.05-00 Affected Item 03/20/2009
200912013 6231.05-00 Affected Item 03/20/2009
200912012 165.08-00 Wagering Losses 03/20/2009
200912012 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/20/2009
200912011 3121.04-00 Employees 03/20/2009
200912010 6715.00-00 Dyed Fuel Sold for Use or Used in a Taxable Use 03/20/2009
200912009 7436.03-01 Service Recipient Only 03/20/2009
200912008 351.00-00 Transfer to Corporation Controlled by Transferor 03/20/2009
200912008 355.01-00 Spin-Off 03/20/2009
200912008 368.01-00 Statutory Merger or Consolidation (Type "A") 03/20/2009

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