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
200923005 103.02-01 Political Subdivisions 06/05/2009
200923005 170.00-00 Charitable, Etc. Contributions and Gifts 06/05/2009
200923004 7701.00-00 Definitions 06/05/2009
200923004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/05/2009
200923003 9100.22-00 Other 06/05/2009
200923003 1503.04-00 Dual Consolidated Loss 06/05/2009
200923002 9100.00-00 Extension of Time for Making Certain Elections 06/05/2009
200923002 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/05/2009
200923001 897.09-00 Special Rules for REITS 06/05/2009
200922061 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/29/2009
200922060 408.00-00 Individual Retirement Accounts 05/29/2009
200922059 408.00-00 Individual Retirement Accounts 05/29/2009
200922058 408.00-00 Individual Retirement Accounts 05/29/2009
200922057 408.00-00 Individual Retirement Accounts 05/29/2009
200922056 408.00-00 Individual Retirement Accounts 05/29/2009
200922055 118.01-02 Nonshareholder Contributions 05/29/2009
200922054 6223.00-00 Notice to Partners of Proceedings 05/29/2009
200922053 6334.00-00 Property Exempt From Levy 05/29/2009
200922053 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 05/29/2009
200922052 6224.01-01 Settlement Agreement 05/29/2009
200922051 6231.01-01 Exception for Small Partnerships 05/29/2009
200922050 6224.01-01 Settlement Agreement 05/29/2009
200922049 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 05/29/2009
200922048 6231.01-01 Exception for Small Partnerships 05/29/2009
200922047 6331.00-00 Levy and Distraint 05/29/2009