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
201235013 6325.28-01 Discharge of Lien 08/31/2012
201235013 7426.00-00 Civil Actions by Persons Other Than Taxpayers 08/31/2012
201235012 6103.03-00 Disclosure to Taxpayer's Designee 08/31/2012
201235011 832.00-00 Insurance Company Taxable Income 08/31/2012
201235011 832.05-00 Premiums Earned 08/31/2012
201235010 57.03-00 Intangible Drilling Costs 08/31/2012
201235009 6501.08-07 Necessity for Signature of Commissioner 08/31/2012
201235008 1361.03-02 Qualified Subchapter S Trusts 08/31/2012
201235008 1362.04-00 Inadvertent Terminations 08/31/2012
201235007 9100.22-00 Other 08/31/2012
201235007 954.00-00 Foreign Base Company Income 08/31/2012
201235006 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 08/31/2012
201235006 675.00-00 Administrative Powers 08/31/2012
201235006 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 08/31/2012
201235005 9100.22-00 Other 08/31/2012
201235005 1502.21-00 Consolidated Net Operating Loss Deduction 08/31/2012
201235004 1362.01-03 Late Elections 08/31/2012
201235003 9100.22-00 Other 08/31/2012
201235003 1502.76-01 Income Allocation 08/31/2012
201235002 45.00-00 Electricity Produced from Certain Renewable Sources 08/31/2012
201235001 61.00-00 Gross Income v. Not Gross Income 08/31/2012
201235001 817.00-00 Treatment of Variable Contracts 08/31/2012
201234036 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/24/2012
201234035 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/24/2012
201234034 402.08-00 Rollover Contributions 08/24/2012

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