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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
200550040 408.03-00 Rollover Contributions 12/16/2005
200550039 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/16/2005
200550039 402.08-01 Rollover Lump Sums 12/16/2005
200550038 408.03-00 Rollover Contributions 12/16/2005
200550037 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 12/16/2005
200550036 9100.22-00 Other 12/16/2005
200550036 1503.04-04 Dual Resident Corporation 12/16/2005
200550035 9100.22-00 Other 12/16/2005
200550035 1503.04-04 Dual Resident Corporation 12/16/2005
200550034 446.01-00 Clearly v. Not Clearly Reflecting Income 12/16/2005
200550034 9100.11-00 Section 472; LIFO Election 12/16/2005
200550033 446.01-00 Clearly v. Not Clearly Reflecting Income 12/16/2005
200550033 9100.11-00 Section 472; LIFO Election 12/16/2005
200550032 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/16/2005
200550032 901.01-04 Dual Capacity Taxpayers 12/16/2005
200550031 1362.04-00 Inadvertent Terminations 12/16/2005
200550030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2005
200550029 2642.00-00 Inclusion Ratio 12/16/2005
200550029 9100.00-00 Extension of Time for Making Certain Elections 12/16/2005
200550028 2642.00-00 Inclusion Ratio 12/16/2005
200550028 9100.00-00 Extension of Time for Making Certain Elections 12/16/2005
200550027 2642.00-00 Inclusion Ratio 12/16/2005
200550027 9100.00-00 Extension of Time for Making Certain Elections 12/16/2005
200550026 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 12/16/2005
200550025 985.00-00 Functional Currency 12/16/2005

Official Adobe Website