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
200915016 115.00-00 Income of States, Municipalities, etc. 04/10/2009
200915015 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/10/2009
200915015 115.00-00 Income of States, Municipalities, etc. 04/10/2009
200915014 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 04/10/2009
200915014 4982.05-00 Definitions and Special Rules 04/10/2009
200915014 4982.05-01 Capital Gain Net Income 04/10/2009
200915013 897.00-00 Disposition of Investment in United States Real Property 04/10/2009
200915013 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 04/10/2009
200915013 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009
200915013 9100.22-00 Other 04/10/2009
200915012 1362.04-00 Inadvertent Terminations 04/10/2009
200915011 7701.00-00 Definitions 04/10/2009
200915011 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009
200915010 7701.00-00 Definitions 04/10/2009
200915010 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009
200915009 7701.00-00 Definitions 04/10/2009
200915009 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009
200915008 7701.00-00 Definitions 04/10/2009
200915008 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009
200915007 7701.00-00 Definitions 04/10/2009
200915007 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009
200915006 61.00-00 Gross Income v. Not Gross Income 04/10/2009
200915006 817.00-00 Treatment of Variable Contracts 04/10/2009
200915005 1362.04-00 Inadvertent Terminations 04/10/2009
200915004 1362.04-00 Inadvertent Terminations 04/10/2009

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