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
200919060 4945.04-04 Grants to Individuals 05/08/2009
200919059 4945.04-04 Grants to Individuals 05/08/2009
200919058 4945.04-04 Grants to Individuals 05/08/2009
200919057 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/08/2009
200919056 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/08/2009
200919055 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/08/2009
200919054 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/08/2009
200919053 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/08/2009
200919052 501.07-01 Profit v. Not for Profit 05/08/2009
200919051 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 05/08/2009
200919050 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/08/2009
200919049 6231.01-01 Exception for Small Partnerships 05/08/2009
200919048 108.01-03 Qualified Principal Residence Indebtedness 05/08/2009
200919047 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/08/2009
200919046 451.13-00 Prepaid and Advance Income 05/08/2009
200919045 6013.03-04 Nonresident Alien 05/08/2009
200919044 6013.03-04 Nonresident Alien 05/08/2009
200919043 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 05/08/2009
200919042 6103.11-06 Disclosure for Investigative Purposes 05/08/2009
200919042 6103.05-11 Disclosure of Return to Attorney-in-Fact 05/08/2009
200919041 460.02-01 Look-Back Method 05/08/2009
200919040 165.00-00 Deductions For Losses 05/08/2009
200919039 6110.15-00 Special Rules for Chief Counsel Advice 05/08/2009
200919038 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 05/08/2009
200919037 7430.02-01 Requirement Administrative Remedies Exhausted 05/08/2009

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