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
201036025 509.01-01 Private Foundation 09/10/2010
201036024 501.03-23 Schools, Colleges, etc. 09/10/2010
201036023 6229.02-00 Extension by Agreement 09/10/2010
201036022 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/10/2010
201036022 6501.07-10 Determination of Gross Income 09/10/2010
201036021 9103.00-00 Attorneys 09/10/2010
201036020 6511.03-03 Foreign Tax Credit 09/10/2010
201036019 7701.00-00 Definitions 09/10/2010
201036019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/10/2010
201036018 6335.10-00 Notice 09/10/2010
201036017 6231.01-01 Exception for Small Partnerships 09/10/2010
201036016 6331.18-00 Levy Procedure 09/10/2010
201036015 6701.02-00 Penalty Amount 09/10/2010
201036014 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/10/2010
201036014 4291.01-00 Refusal to Pay Collected Taxes 09/10/2010
201036014 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 09/10/2010
201036014 4103.00-00 Certain Additional Persons Liable for Tax Where Willful Failure to Pay 09/10/2010
201036013 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/10/2010
201036013 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 09/10/2010
201036013 2652.01-02 Special Election for QTIP 09/10/2010
201036012 1381.00-00 Organizations to Which Part Applies 09/10/2010
201036011 2642.00-00 Inclusion Ratio 09/10/2010
201036011 9100.00-00 Extension of Time for Making Certain Elections 09/10/2010
201036010 2642.00-00 Inclusion Ratio 09/10/2010
201036010 9100.00-00 Extension of Time for Making Certain Elections 09/10/2010

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