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
200923050 421.00-00 Stock Options--General Rules 06/05/2009
200923049 421.00-00 Stock Options--General Rules 06/05/2009
200923048 6223.00-00 Notice to Partners of Proceedings 06/05/2009
200923047 4945.00-00 Excise Taxes on Taxable Expenditures 06/05/2009
200923046 6229.02-00 Extension by Agreement 06/05/2009
200923045 63.01.00-00 PRIORITY: Insolvency (31 U.S.C. sec. 3713) 06/05/2009
200923044 6228.05-00 Other Requests 06/05/2009
200923043 6231.02-00 Partner 06/05/2009
200923042 6662.00-00 Accuracy-related penalty 06/05/2009
200923041 6221.00-00 Tax Treatment Determined At Partnership Level 06/05/2009
200923040 6231.01-01 Exception for Small Partnerships 06/05/2009
200923039 6231.07-00 Tax Matters Partner 06/05/2009
200923038 6103.01-00 General Rule 06/05/2009
200923038 6103.02-02 Return Information 06/05/2009
200923038 6103.09-03 Use of Information in Judicial or Administrative Nontax Proceedings 06/05/2009
200923038 6103.11-06 Disclosure for Investigative Purposes 06/05/2009
200923037 6205.00-00 Special Rules Applicable to Certain Employment Taxes 06/05/2009
200923036 6205.00-00 Special Rules Applicable to Certain Employment Taxes 06/05/2009
200923035 6231.07-00 Tax Matters Partner 06/05/2009
200923034 856.00-00 Definition of Real Estate Investment Trust 06/05/2009
200923034 7121.00-00 Closing Agreements 06/05/2009
200923033 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/05/2009
200923032 9300.43-00 Loss Importation Transaction 06/05/2009
200923032 6404.00-00 Abatements 06/05/2009
200923031 280G.00-00 Golden Parachute Payments 06/05/2009