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
200909003 1362.04-00 Inadvertent Terminations 02/27/2009
200909002 9100.00-00 Extension of Time for Making Certain Elections 02/27/2009
200909002 992.00-00 Requirements of a Domestic International Sales Corporation 02/27/2009
200909001 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 02/27/2009
200908051 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/20/2009
200908051 501.33-00 Private v. Public Interest Served 02/20/2009
200908050 501.03-07 Civil Rights Groups 02/20/2009
200908050 501.38-00 Legislative and Political Propaganda Activities 02/20/2009
200908050 501.38-01 "Action" Organizations 02/20/2009
200908049 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 02/20/2009
200908048 4945.04-04 Grants to Individuals 02/20/2009
200908047 4945.04-04 Grants to Individuals 02/20/2009
200908046 3121.04-01 Common Law Tests 02/20/2009
200908045 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 02/20/2009
200908044 6662.00-00 Accuracy-related penalty 02/20/2009
200908043 3121.04-01 Common Law Tests 02/20/2009
200908042 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009
200908042 6229.02-00 Extension by Agreement 02/20/2009
200908041 6503.02-01 Waiver Executed 02/20/2009
200908040 6621.00-00 Determination of Rate of Interest; Compounding of Interest 02/20/2009
200908039 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009
200908038 6621.00-00 Determination of Rate of Interest; Compounding of Interest 02/20/2009
200908037 6223.00-00 Notice to Partners of Proceedings 02/20/2009
200908036 6861.03-00 Procedure 02/20/2009
200908035 6221.00-00 Tax Treatment Determined At Partnership Level 02/20/2009