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
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
200923030 162.36-02 Covered Employees 06/05/2009
200923029 132.02-00 Qualified Employee Discount 06/05/2009
200923028 6663.00-00 Fraud Penalty 06/05/2009
200923028 6701.01-00 Person Liable 06/05/2009
200923028 7405.00-00 Action for Recovery of Erroneous Refunds 06/05/2009
200923027 71.00-00 Alimony--Separate Maintenance Payments 06/05/2009
200923027 682.00-00 Income of an Estate or Trust in Case of Divorce, etc. 06/05/2009
200923026 3231.04-00 Compensation v. Not Compensation 06/05/2009
200923025 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 06/05/2009
200923025 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/05/2009
200923025 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 06/05/2009
200923024 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/05/2009
200923024 675.00-00 Administrative Powers 06/05/2009
200923023 1502.75-00 Filing Requirements 06/05/2009
200923023 9100.20-00 Section 1502; Election to File Consolidated Return 06/05/2009
200923022 1362.01-03 Late Elections 06/05/2009