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
200910049 6241.00-00 Partner's Return Must Be Consistent with Partnership Return 03/06/2009
200910048 481.00-00 Adjustments Required by Changes in Method of Accounting 03/06/2009
200910047 6227.02-00 Request for Tax Matters Partner 03/06/2009
200910046 6103.11-00 Disclosure for Tax Administration Purposes 03/06/2009
200910045 7436.01-03 Worker Classification 03/06/2009
200910045 3121.01-10 Domestic Service 03/06/2009
200910044 6224.01-01 Settlement Agreement 03/06/2009
200910043 6015.00-00 Innocent spouse (including Sections 66, 6013) 03/06/2009
200910042 6166.00-00 Extension of Time to Pay Estate Tax 03/06/2009
200910041 4975.03-00 Prohibited Transaction 03/06/2009
200910040 1361.00-00 Definitions 03/06/2009
200910040 1362.00-00 Election by Small Business Corporation 03/06/2009
200910039 6231.07-00 Tax Matters Partner 03/06/2009
200910038 6231.01-01 Exception for Small Partnerships 03/06/2009
200910038 6231.07-00 Tax Matters Partner 03/06/2009
200910037 163.00-00 Interest 03/06/2009
200910036 6015.00-00 Innocent spouse (including Sections 66, 6013) 03/06/2009
200910036 6103.05-02 Disclosure of Joint Return 03/06/2009
200910035 6320.00-00 Collection Due Process - Lien 03/06/2009
200910034 6227.02-00 Request for Tax Matters Partner 03/06/2009
200910033 7122.00-00 Offers in Compromises 03/06/2009
200910033 6334.00-00 Property Exempt From Levy 03/06/2009
200910033 7403.05-00 Property Subject v. Not Subject to Enforcement 03/06/2009
200910032 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 03/06/2009
200910031 7121.00-00 Closing Agreements 03/06/2009

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