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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尋求幫助
編號 UILC 主題 發布日期
200910035 6320.00-00 Collection Due Process - Lien 03/06/2009
200910034 6227.02-00 Request for Tax Matters Partner 03/06/2009
200910033 7122.00-00 Offers in Compromises 03/06/2009
200910033 6334.00-00 Property Exempt From Levy 03/06/2009
200910033 7403.05-00 Property Subject v. Not Subject to Enforcement 03/06/2009
200910032 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 03/06/2009
200910031 7121.00-00 Closing Agreements 03/06/2009
200910030 311.00-00 Taxability of Corporation on Distribution 03/06/2009
200910030 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 03/06/2009
200910030 441.01-00 Definition of Taxable Year 03/06/2009
200910029 61.40-00 Governmental Benefits and Subsidies 03/06/2009
200910029 165.00-00 Deductions For Losses 03/06/2009
200910028 368.01-00 Statutory Merger or Consolidation (Type "A") 03/06/2009
200910027 368.00-00 Definitions Relating to Corporate Reorganizations 03/06/2009
200910027 368.03-00 Stock for Property (Type "C") 03/06/2009
200910027 368.08-00 Continuity of Interest Rule 03/06/2009
200910027 368.08-06 Business Enterprise Continuity 03/06/2009
200910026 368.00-00 Definitions Relating to Corporate Reorganizations 03/06/2009
200910026 368.03-00 Stock for Property (Type "C") 03/06/2009
200910026 368.08-00 Continuity of Interest Rule 03/06/2009
200910026 368.08-06 Business Enterprise Continuity 03/06/2009
200910025 355.01-00 Spin-Off 03/06/2009
200910025 355.05-00 Control 03/06/2009
200910024 45D.00-00 New Markets Credit 03/06/2009
200910023 954.02-00 Foreign Personal Holding Company Income 03/06/2009