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
201302041 501.33-00 Private v. Public Interest Served 01/11/2013
201302041 501.36-01 Section 501(c)(3) Organizations 01/11/2013
201302040 501.32-00 Income Inures v. does Not Inure to Private Individual 01/11/2013
201302040 501.32-01 Distribution of Assets to Private Individuals 01/11/2013
201302040 501.33-00 Private v. Public Interest Served 01/11/2013
201302039 132.00-00 Certain Fringe Benefits 01/11/2013
201302038 6229.00-00 Period of Limitations for Making Assessments 01/11/2013
201302037 6166.01-00 Election - Time and Manner 01/11/2013
201302036 6664.01-00 Definition of Underpayment 01/11/2013
201302035 6061.00-00 Signing of Returns and Other Documents 01/11/2013
201302034 6231.07-00 Tax Matters Partner 01/11/2013
201302033 6103.05-00 Disclosure to Persons Having Material Interest 01/11/2013
201302032 7122.00-00 Offers in Compromises 01/11/2013
201302031 3121.00-00 Definitions 01/11/2013
201302030 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 01/11/2013
201302029 6331.00-00 Levy and Distraint 01/11/2013
201302029 6331.33-00 Salary and Wages . . . 01/11/2013
201302028 6330.00-00 Collection Due Process - Levy 01/11/2013
201302027 6903.00-00 Notice of Fiduciary Relationship (See Also 3467) 01/11/2013
201302026 7701.05-00 Fiduciary v. Agent 01/11/2013
201302025 6330.00-00 Collection Due Process - Levy 01/11/2013
201302025 6404.01-02 After Limitation Period 01/11/2013
201302024 166.06-00 Other 01/11/2013
201302023 117.00-00 Qualified Scholarships 01/11/2013
201302023 117.02-00 Scholarship or Fellowship Grant 01/11/2013

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