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
编号 200923039 UILC 6231.07-00 主题 Tax Matters Partner 发布日期 06/05/2009
编号 200923038 UILC 6103.01-00 主题 General Rule 发布日期 06/05/2009
编号 200923038 UILC 6103.02-02 主题 Return Information 发布日期 06/05/2009
编号 200923038 UILC 6103.09-03 主题 Use of Information in Judicial or Administrative Nontax Proceedings 发布日期 06/05/2009
编号 200923038 UILC 6103.11-06 主题 Disclosure for Investigative Purposes 发布日期 06/05/2009
编号 200923037 UILC 6205.00-00 主题 Special Rules Applicable to Certain Employment Taxes 发布日期 06/05/2009
编号 200923036 UILC 6205.00-00 主题 Special Rules Applicable to Certain Employment Taxes 发布日期 06/05/2009
编号 200923035 UILC 6231.07-00 主题 Tax Matters Partner 发布日期 06/05/2009
编号 200923034 UILC 856.00-00 主题 Definition of Real Estate Investment Trust 发布日期 06/05/2009
编号 200923034 UILC 7121.00-00 主题 Closing Agreements 发布日期 06/05/2009
编号 200923033 UILC 162.00-00 主题 Trade or Business (Deductible v. Not Deductible) 发布日期 06/05/2009
编号 200923032 UILC 9300.43-00 主题 Loss Importation Transaction 发布日期 06/05/2009
编号 200923032 UILC 6404.00-00 主题 Abatements 发布日期 06/05/2009
编号 200923031 UILC 280G.00-00 主题 Golden Parachute Payments 发布日期 06/05/2009
编号 200923030 UILC 162.36-02 主题 Covered Employees 发布日期 06/05/2009
编号 200923029 UILC 132.02-00 主题 Qualified Employee Discount 发布日期 06/05/2009
编号 200923028 UILC 6663.00-00 主题 Fraud Penalty 发布日期 06/05/2009
编号 200923028 UILC 6701.01-00 主题 Person Liable 发布日期 06/05/2009
编号 200923028 UILC 7405.00-00 主题 Action for Recovery of Erroneous Refunds 发布日期 06/05/2009
编号 200923027 UILC 71.00-00 主题 Alimony--Separate Maintenance Payments 发布日期 06/05/2009
编号 200923027 UILC 682.00-00 主题 Income of an Estate or Trust in Case of Divorce, etc. 发布日期 06/05/2009
编号 200923026 UILC 3231.04-00 主题 Compensation v. Not Compensation 发布日期 06/05/2009
编号 200923025 UILC 104.00-00 主题 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 发布日期 06/05/2009
编号 200923025 UILC 162.00-00 主题 Trade or Business (Deductible v. Not Deductible) 发布日期 06/05/2009
编号 200923025 UILC 265.00-00 主题 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 发布日期 06/05/2009