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
200938034 408.03-00 Rollover Contributions 09/18/2009
200938033 4945.04-04 Grants to Individuals 09/18/2009
200938032 4945.04-04 Grants to Individuals 09/18/2009
200938031 4945.04-04 Grants to Individuals 09/18/2009
200938030 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/18/2009
200938029 3406.00-00 Backup Withholding 09/18/2009
200938028 6229.02-00 Extension by Agreement 09/18/2009
200938027 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 09/18/2009
200938026 3401.01-00 Wages Subject to Withholding 09/18/2009
200938025 6231.03-00 Partnership Item 09/18/2009
200938024 6103.02-01 Return 09/18/2009
200938023 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/18/2009
200938023 355.01-00 Spin-Off 09/18/2009
200938023 368.00-00 Definitions Relating to Corporate Reorganizations 09/18/2009
200938023 368.06-00 Change in Identity, etc. (Type "F") 09/18/2009
200938022 6013.04-00 Joint and Several Liability 09/18/2009
200938022 6011.01-00 Disclosure of Reportable Transactions 09/18/2009
200938021 1311.00-00 Correction of Error 09/18/2009
200938020 460.00-00 Special Rules for Long-Term Contracts 09/18/2009
200938019 7701.00-00 Definitions 09/18/2009
200938018 61.00-00 Gross Income v. Not Gross Income 09/18/2009
200938018 817.00-00 Treatment of Variable Contracts 09/18/2009
200938017 7701.03-06 Liquidating Trusts 09/18/2009
200938016 9100.00-00 Extension of Time for Making Certain Elections 09/18/2009
200938016 2642.00-00 Inclusion Ratio 09/18/2009