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
200736027 6402.04-01 Timing 09/07/2007
200736027 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 09/07/2007
200736026 263A.01-01 Production Activities 09/07/2007
200736026 263A.01-02 Property Acquired for Resale 09/07/2007
200736026 263A.02-11 Property Provided Incident to Services 09/07/2007
200736026 263A.02-12 Producers With Little Indirect Costs 09/07/2007
200736026 263A.04-00 Allocation Methods 09/07/2007
200736026 263A.04-04 Administrative, Service, or Support Activities Allocation Methods 09/07/2007
200736026 263A.04-05 Simplified Production Method 09/07/2007
200736026 263A.04-06 Simplified Resale Method 09/07/2007
200736025 3231.01-00 Employers v. Not Employers 09/07/2007
200736024 471.06-03 Unit-Livestock-Price Method 09/07/2007
200736023 2601.01-00 Effective Dates 09/07/2007
200736023 1001.02-07 Property Differing Materially 09/07/2007
200736022 115.00-00 Income of States, Municipalities, etc. 09/07/2007
200736022 170.00-00 Charitable, Etc. Contributions and Gifts 09/07/2007
200736021 1362.01-03 Late Elections 09/07/2007
200736020 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/07/2007
200736020 115.00-00 Income of States, Municipalities, etc. 09/07/2007
200736019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/07/2007
200736019 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2007
200736018 475.08-00 Securities Traders 09/07/2007
200736018 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736017 1381.02-00 Certain Other Cooperatives 09/07/2007
200736016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 09/07/2007