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
200943043 408.03-00 Rollover Contributions 10/23/2009
200943042 501.38-00 Legislative and Political Propaganda Activities 10/23/2009
200943042 501.38-02 Electing Expenditure Test 10/23/2009
200943042 4911.00-00 Tax on Excess Expenditures to Influence Legislation 10/23/2009
200943041 4945.04-04 Grants to Individuals 10/23/2009
200943040 4945.04-04 Grants to Individuals 10/23/2009
200943039 6323.01-00 Filing Notice of Lien 10/23/2009
200943038 61.53-01 Valuation Rules 10/23/2009
200943037 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 10/23/2009
200943036 6231.03-00 Partnership Item 10/23/2009
200943035 6231.07-00 Tax Matters Partner 10/23/2009
200943034 170.14-01 Qualified Real Property Interest 10/23/2009
200943033 170.14-01 Qualified Real Property Interest 10/23/2009
200943032 217.00-00 Moving Expenses (Deductible v. Not Deductible) 10/23/2009
200943031 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/23/2009
200943030 1502.77-00 Common Parent Agent for Subsidiaries 10/23/2009
200943029 45.00-00 Electricity Produced from Certain Renewable Sources 10/23/2009
200943029 48.00-00 Energy Credit; Reforestation Credit 10/23/2009
200943028 61.00-00 Gross Income v. Not Gross Income 10/23/2009
200943028 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/23/2009
200943028 7872.06-00 Exempted Loans (In general) 10/23/2009
200943027 1362.01-03 Late Elections 10/23/2009
200943026 104.03-00 Damages 10/23/2009
200943025 115.00-00 Income of States, Municipalities, etc. 10/23/2009
200943024 7701.00-00 Definitions 10/23/2009