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.
尋求幫助
編號 UILC 主題 發布日期
201014057 6330.00-00 Collection Due Process - Levy 04/09/2010
201014056 170.00-00 Charitable, Etc. Contributions and Gifts 04/09/2010
201014055 6020.02-00 Return Prepared by IRS Personnel 04/09/2010
201014054 6221.00-00 Tax Treatment Determined At Partnership Level 04/09/2010
201014053 6221.00-00 Tax Treatment Determined At Partnership Level 04/09/2010
201014052 165.01-00 Basis 04/09/2010
201014052 165.07-00 Disaster Losses 04/09/2010
201014051 3101.02-00 Relief from Taxes in Cases Covered by Certain International Agreements 04/09/2010
201014051 3111.01-00 Relief from Taxes in Cases Covered by Certain International Agreements 04/09/2010
201014051 3121.01-00 Wages 04/09/2010
201014051 3121.02-00 Employment 04/09/2010
201014051 3121.03-00 Included-Excluded Rule (50% Rule) 04/09/2010
201014051 3306.02-00 Wages 04/09/2010
201014051 3306.03-00 Employment 04/09/2010
201014051 3306.04-00 Included and Excluded Services 04/09/2010
201014051 3401.01-00 Wages Subject to Withholding 04/09/2010
201014051 3401.01-05 Shipping and Air Transportation ISP - Federal Income Tax Withholding on Compensation Paid to Nonresident Alien Crew by a Foreign Transportation Entity 04/09/2010
201014051 3402.04-00 Included and Excluded Wages (50% Rule) 04/09/2010
201014051 1441.02-02 Income from Sources Within U.S. v. Income from Sources Without U.S. 04/09/2010
201014051 1441.03-00 Exemptions from Withholding 04/09/2010
201014051 1461.02-00 Responsibility of Withholding Agent 04/09/2010
201014051 861.04-00 Compensation for Labor 04/09/2010
201014050 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 04/09/2010
201014050 199.03-00 Domestic Production Gross Receipts (DPGR) 04/09/2010
201014050 199.03-05 Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition 04/09/2010

Official Adobe Website