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
200917039 6231.06-00 Computational Adjustment 04/24/2009
200917038 6227.00-00 Administrative Adjustments Requests 04/24/2009
200917037 1402.01-00 Net Earnings From Self-Employment 04/24/2009
200917036 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/24/2009
200917036 7405.00-00 Action for Recovery of Erroneous Refunds 04/24/2009
200917035 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 04/24/2009
200917034 6330.00-00 Collection Due Process - Levy 04/24/2009
200917033 6103.09-00 Disclosure to Federal Employees for Administration of Nontax Federal Laws 04/24/2009
200917032 165.00-00 Deductions For Losses 04/24/2009
200917031 263A.03-02 Indirect Costs 04/24/2009
200917030 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/24/2009
200917029 1362.04-00 Inadvertent Terminations 04/24/2009
200917028 1362.04-00 Inadvertent Terminations 04/24/2009
200917027 468A.01-00 In General 04/24/2009
200917026 1362.00-00 Election by Small Business Corporation 04/24/2009
200917026 1362.01-03 Late Elections 04/24/2009
200917025 1362.01-03 Late Elections 04/24/2009
200917024 1362.04-00 Inadvertent Terminations 04/24/2009
200917023 7701.00-00 Definitions 04/24/2009
200917023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917020 301.00-00 Distributions of Property 04/24/2009
200917020 301.01-00 Dividend in Property 04/24/2009
200917020 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 04/24/2009