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
編號 200909004 UILC 7701.00-00 主題 Definitions 發布日期 02/27/2009
編號 200909004 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/27/2009
編號 200909004 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 02/27/2009
編號 200909003 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 02/27/2009
編號 200909002 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/27/2009
編號 200909002 UILC 992.00-00 主題 Requirements of a Domestic International Sales Corporation 發布日期 02/27/2009
編號 200909001 UILC 1374.00-00 主題 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 發布日期 02/27/2009
編號 200908051 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 02/20/2009
編號 200908051 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 02/20/2009
編號 200908050 UILC 501.03-07 主題 Civil Rights Groups 發布日期 02/20/2009
編號 200908050 UILC 501.38-00 主題 Legislative and Political Propaganda Activities 發布日期 02/20/2009
編號 200908050 UILC 501.38-01 主題 "Action" Organizations 發布日期 02/20/2009
編號 200908049 UILC 501.03-22 主題 Scholarships, Endowment Funds and Trusts, Student Loans 發布日期 02/20/2009
編號 200908048 UILC 4945.04-04 主題 Grants to Individuals 發布日期 02/20/2009
編號 200908047 UILC 4945.04-04 主題 Grants to Individuals 發布日期 02/20/2009
編號 200908046 UILC 3121.04-01 主題 Common Law Tests 發布日期 02/20/2009
編號 200908045 UILC 6672.00-00 主題 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 發布日期 02/20/2009
編號 200908044 UILC 6662.00-00 主題 Accuracy-related penalty 發布日期 02/20/2009
編號 200908043 UILC 3121.04-01 主題 Common Law Tests 發布日期 02/20/2009
編號 200908042 UILC 6221.00-00 主題 Tax Treatment Determined At Partnership Level 發布日期 02/20/2009
編號 200908042 UILC 6229.02-00 主題 Extension by Agreement 發布日期 02/20/2009
編號 200908041 UILC 6503.02-01 主題 Waiver Executed 發布日期 02/20/2009
編號 200908040 UILC 6621.00-00 主題 Determination of Rate of Interest; Compounding of Interest 發布日期 02/20/2009
編號 200908039 UILC 6221.00-00 主題 Tax Treatment Determined At Partnership Level 發布日期 02/20/2009
編號 200908038 UILC 6621.00-00 主題 Determination of Rate of Interest; Compounding of Interest 發布日期 02/20/2009