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
200952046 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 12/25/2009
200952045 3402.20-00 Withholding on Payments of Indian Casino Profits 12/25/2009
200952044 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 12/25/2009
200952043 475.00-00 Mark to Market Accounting Method for Dealers in Securities 12/25/2009
200952043 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952042 6664.01-00 Definition of Underpayment 12/25/2009
200952041 107.01-00 Rental Allowance 12/25/2009
200952040 3121.10-04 Industry Practice 12/25/2009
200952039 107.01-00 Rental Allowance 12/25/2009
200952038 6229.02-00 Extension by Agreement 12/25/2009
200952037 1362.04-00 Inadvertent Terminations 12/25/2009
200952036 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 12/25/2009
200952036 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/25/2009
200952036 351.00-00 Transfer to Corporation Controlled by Transferor 12/25/2009
200952035 1362.01-03 Late Elections 12/25/2009
200952034 642.00-00 Special Rules for Credits and Deductions 12/25/2009
200952034 642.03-00 Charitable Deduction 12/25/2009
200952034 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952034 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 12/25/2009
200952033 856.07-00 Treatment of Wholly Owned Subsidiaries 12/25/2009
200952033 7701.00-00 Definitions 12/25/2009
200952033 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200952032 351.00-00 Transfer to Corporation Controlled by Transferor 12/25/2009
200952032 368.03-00 Stock for Property (Type "C") 12/25/2009