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
200543054 7602.00-00 Examination of Books and Witnesses 10/28/2005
200543053 6621.04-00 Increase in Underpayment Rate for Large Corporate Underpayments 10/28/2005
200543052 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 10/28/2005
200543051 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 10/28/2005
200543050 263A.03-02 Indirect Costs 10/28/2005
200543049 368.04-00 Assets for Control of Transferee (Type "D") 10/28/2005
200543048 2642.-01-00 (blank) 10/28/2005
200543048 9100.00-00 Extension of Time for Making Certain Elections 10/28/2005
200543047 2601.01-00 Effective Dates 10/28/2005
200543047 1001.02-07 Property Differing Materially 10/28/2005
200543046 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543046 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543045 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543045 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543044 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543044 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543043 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543042 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543041 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543040 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005
200543040 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543039 2601.03-03 Property Includible in Estate Under Section 2042 10/28/2005