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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編號 UILC 主題 發布日期
201028037 6231.03-00 Partnership Item 07/16/2010
201028036 3121.01-01 Back Pay 07/16/2010
201028035 3121.04-00 Employees 07/16/2010
201028034 6331.00-00 Levy and Distraint 07/16/2010
201028034 6404.00-00 Abatements 07/16/2010
201028033 6224.01-01 Settlement Agreement 07/16/2010
201028032 6231.02-00 Partner 07/16/2010
201028031 6231.03-00 Partnership Item 07/16/2010
201028030 1502.13-00 Intercompany Transactions 07/16/2010
201028030 351.00-00 Transfer to Corporation Controlled by Transferor 07/16/2010
201028030 368.01-02 Using Stock of Corporation Controlling Merged Corporation 07/16/2010
201028029 1502.13-00 Intercompany Transactions 07/16/2010
201028029 351.00-00 Transfer to Corporation Controlled by Transferor 07/16/2010
201028029 368.01-02 Using Stock of Corporation Controlling Merged Corporation 07/16/2010
201028028 1362.01-03 Late Elections 07/16/2010
201028027 9114.03-47 Russian Federation 07/16/2010
201028027 9114.01-14 Independent Personal Services 07/16/2010
201028027 894.07-01 Income Exempt by Treaty 07/16/2010
201028027 875.00-00 Partnerships; Beneficiaries of Estates or Trusts 07/16/2010
201028026 9114.03-47 Russian Federation 07/16/2010
201028026 9114.01-14 Independent Personal Services 07/16/2010
201028026 894.07-01 Income Exempt by Treaty 07/16/2010
201028026 875.00-00 Partnerships; Beneficiaries of Estates or Trusts 07/16/2010
201028025 9100.22-00 Other 07/16/2010
201028025 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 07/16/2010