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
200149019 61.00-00 Gross Income v. Not Gross Income 12/07/2001
200149019 482.00-00 Allocation of Income and Deductions Among Taxpayers 12/07/2001
200149019 704.05-00 Contributed Property 12/07/2001
200149019 924.00-00 Foreign Trading Gross Receipts 12/07/2001
200149019 6231.00-00 Definitions and Special Rules 12/07/2001
200149018 1362.01-03 Late Elections 12/07/2001
200149017 988.00-00 Treatment of Certain Foreign Currency Transactions 12/07/2001
200149016 643.06-00 Multiple Trusts 12/07/2001
200149016 2522.02-04 Guaranteed Annuity and Unitrust Interests 12/07/2001
200149015 2055.08-00 Disclaimers 12/07/2001
200149015 2518.03-00 Undivided Portion of an Interest 12/07/2001
200149014 6213.07-02 Tentative Carryback Adjustments 12/07/2001
200149013 468B.06-00 Other Funds 12/07/2001
200149013 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/07/2001
200149013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/07/2001
200149012 4252.00-00 Definitions 12/07/2001
200149012 4253.06-00 Common Carriers and Communication Companies 12/07/2001
200149011 50.20.00-00 LEVY: Levy procedure 12/07/2001
200149010 6013.04-01 Innocent Spouse Relief 12/07/2001
200149009 1502.12-00 Separate Taxable Income 12/07/2001
200149008 09.11.00-00 BANKRUPTCY CODE CASES: Ch 11(Reorg) 12/07/2001
200149007 170.00-00 Charitable, Etc. Contributions and Gifts 12/07/2001
200149006 09.11.00-00 BANKRUPTCY CODE CASES: Ch 11(Reorg) 12/07/2001
200149005 41.01-00 Alternative Incremental Credit 12/07/2001
200149004 41.01-00 Alternative Incremental Credit 12/07/2001

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