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
200849014 165.00-00 Deductions For Losses 12/05/2008
200849013 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/05/2008
200849012 385.04-00 Hybrid Instruments 12/05/2008
200849012 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/05/2008
200849012 951.02-00 Definition of U.S. shareholder 12/05/2008
200849012 957.01-00 Percentage of Total Combined Voting Power Owned by U.S. Shareholders 12/05/2008
200849012 864.03-00 Treatment of Related Person Factoring Income 12/05/2008
200849012 954.02-00 Foreign Personal Holding Company Income 12/05/2008
200849011 468A.01-00 In General 12/05/2008
200849010 1362.01-03 Late Elections 12/05/2008
200849010 7701.00-00 Definitions 12/05/2008
200849010 9100.00-00 Extension of Time for Making Certain Elections 12/05/2008
200849009 9100.09-00 Section 442; Accounting Periods 12/05/2008
200849008 9100.09-00 Section 442; Accounting Periods 12/05/2008
200849007 1362.01-03 Late Elections 12/05/2008
200849006 468A.04-02 Revised Schedules 12/05/2008
200849005 468A.04-02 Revised Schedules 12/05/2008
200849004 468A.04-02 Revised Schedules 12/05/2008
200849003 1361.01-04 More than One Class of Stock 12/05/2008
200849002 1362.01-03 Late Elections 12/05/2008
200849001 51.43.00-00 LIENS: Priority over security interests 12/05/2008
200848076 170.18-00 Recordkeeping and Return Requirements 11/28/2008
200848075 6405.00-00 Reports of Refunds and Credits 11/28/2008
200848074 6331.00-00 Levy and Distraint 11/28/2008
200848073 6229.02-00 Extension by Agreement 11/28/2008