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
200112012 468A.04-02 Revised Schedules 03/23/2001
200112012 468A.03-04 Formulas or Other Methods 03/23/2001
200112011 901.01-03 Definition of Income Tax 03/23/2001
200112011 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/23/2001
200112010 9100.09-00 Section 442; Accounting Periods 03/23/2001
200112009 9100.22-00 Other 03/23/2001
200112009 2652.01-02 Special Election for QTIP 03/23/2001
200112009 2632.03-00 Allocation of Unused GST Exemption 03/23/2001
200112009 2056.07-01 Effective Election 03/23/2001
200112008 1362.01-03 Late Elections 03/23/2001
200112007 468A.04-02 Revised Schedules 03/23/2001
200112006 1362.04-00 Inadvertent Terminations 03/23/2001
200112005 6231.03-00 Partnership Item 03/23/2001
200112004 9100.00-00 Extension of Time for Making Certain Elections 03/23/2001
200112004 7701.00-00 Definitions 03/23/2001
200112003 6111.00-00 Registration of Tax Shelters 03/23/2001
200112003 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 03/23/2001
200112001 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 03/23/2001
200112001 6013.04-01 Innocent Spouse Relief 03/23/2001
200111056 121.04-04 Involuntary Conversion 03/16/2001
200111056 165.07-00 Disaster Losses 03/16/2001
200111056 1033.10-00 Special Rule for Principal Residences Destroyed in Presidentially Declared Disasters 03/16/2001
200111055 401.06-00 Required Distributions 03/16/2001
200111054 401.06-01 In General 03/16/2001
200111053 409.01-09 Definition of Employer Securities 03/16/2001

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