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
200908050 501.38-00 Legislative and Political Propaganda Activities 02/20/2009
200908050 501.38-01 "Action" Organizations 02/20/2009
200908049 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 02/20/2009
200908048 4945.04-04 Grants to Individuals 02/20/2009
200908047 4945.04-04 Grants to Individuals 02/20/2009
200908046 3121.04-01 Common Law Tests 02/20/2009
200908045 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 02/20/2009
200908044 6662.00-00 Accuracy-related penalty 02/20/2009
200908043 3121.04-01 Common Law Tests 02/20/2009
200908042 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009
200908042 6229.02-00 Extension by Agreement 02/20/2009
200908041 6503.02-01 Waiver Executed 02/20/2009
200908040 6621.00-00 Determination of Rate of Interest; Compounding of Interest 02/20/2009
200908039 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009
200908038 6621.00-00 Determination of Rate of Interest; Compounding of Interest 02/20/2009
200908037 6223.00-00 Notice to Partners of Proceedings 02/20/2009
200908036 6861.03-00 Procedure 02/20/2009
200908035 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009
200908034 6223.00-00 Notice to Partners of Proceedings 02/20/2009
200908033 7430.03-02 Attorney's Fees 02/20/2009
200908033 7430.03-03 Prevailing Party 02/20/2009
200908033 7430.03-04 Determination as to Prevailing Party 02/20/2009
200908032 132.01-00 No Additional Cost Service 02/20/2009
200908031 6227.02-00 Request for Tax Matters Partner 02/20/2009
200908031 6227.05-00 Other Requests 02/20/2009

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