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
200912012 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/20/2009
200912011 3121.04-00 Employees 03/20/2009
200912010 6715.00-00 Dyed Fuel Sold for Use or Used in a Taxable Use 03/20/2009
200912009 7436.03-01 Service Recipient Only 03/20/2009
200912008 351.00-00 Transfer to Corporation Controlled by Transferor 03/20/2009
200912008 355.01-00 Spin-Off 03/20/2009
200912008 368.01-00 Statutory Merger or Consolidation (Type "A") 03/20/2009
200912008 368.04-00 Assets for Control of Transferee (Type "D") 03/20/2009
200912007 468A.04-02 Revised Schedules 03/20/2009
200912006 302.01-00 Not Essentially Equivalent to a Dividend 03/20/2009
200912005 1361.03-03 Electing Small Business Trusts 03/20/2009
200912005 664.00-00 Charitable Remainder Trusts 03/20/2009
200912004 1031.02-00 Like Kind Property 03/20/2009
200912003 851.02-00 Gross Income Requirement 03/20/2009
200912002 61.00-00 Gross Income v. Not Gross Income 03/20/2009
200912002 104.03-00 Damages 03/20/2009
200912002 6041.00-00 Information at Source 03/20/2009
200912001 1362.04-00 Inadvertent Terminations 03/20/2009
200911048 408.03-00 Rollover Contributions 03/13/2009
200911047 408.03-00 Rollover Contributions 03/13/2009
200911046 408.03-00 Rollover Contributions 03/13/2009
200911045 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/13/2009
200911044 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/13/2009
200911043 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/13/2009
200911042 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/13/2009