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
200848048 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/28/2008
200848047 6229.06-00 Assessment of Partnership Items 11/28/2008
200848046 7426.00-00 Civil Actions by Persons Other Than Taxpayers 11/28/2008
200848046 6325.03-00 Certificate of Discharge 11/28/2008
200848045 6402.04-00 Requirement That a Claim Be Filed 11/28/2008
200848044 45L.00-00 Eligible Contractor Credit for the Construction of a Qualified New Energy-Efficient Home 11/28/2008
200848043 6222.03-00 Effect of Failure to Notify 11/28/2008
200848042 6222.03-00 Effect of Failure to Notify 11/28/2008
200848041 3121.04-00 Employees 11/28/2008
200848040 6324A.00-00 Special Lien for Estate Tax Deferred Under Section 6166 or 6166-A (Repealed 1981 Act) 11/28/2008
200848039 51.00.00-00 LIENS 11/28/2008
200848038 6224.01-01 Settlement Agreement 11/28/2008
200848037 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/28/2008
200848036 6109.00-00 Identifying Numbers 11/28/2008
200848036 6109.03-00 Employer ID Numbers 11/28/2008
200848035 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/28/2008
200848034 6231.05-00 Affected Item 11/28/2008
200848033 6227.01-00 Procedure for Requests 11/28/2008
200848032 894.12-00 Competent Authority Proceedings 11/28/2008
200848031 9999.92-01 Freedom of Information Act 11/28/2008
200848031 9999.94-02 Tax Protest Cases 11/28/2008
200848030 6015.00-00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 11/28/2008
200848029 6621.05-00 Net Rate Interest Netting - Overpaid Estimated Taxes 11/28/2008
200848028 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 11/28/2008
200848027 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 11/28/2008