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
200143002 3231.01-00 Employers v. Not Employers 10/26/2001
200143001 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/26/2001
200143001 163.00-00 Interest 10/26/2001
200143001 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/26/2001
200143001 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 10/26/2001
200143001 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/26/2001
200142025 17.44.00-00 COMPROMISE AND SETTLEMENT: Waiver provisions 10/19/2001
200142024 6020.00-00 Returns Prepared for or Executed by Secretary 10/19/2001
200142024 6212.00-00 Notice of Deficiency 10/19/2001
200142023 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 10/19/2001
200142023 6103.09-00 Disclosure to Federal Officers and Employees for Tax Administration Purposes 10/19/2001
200142022 6213.07-01 Mathematical or Clerical Errors 10/19/2001
200142022 408A.00-00 Roth IRA 10/19/2001
200142022 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 10/19/2001
200142022 4973.00-00 Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities 10/19/2001
200142021 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 10/19/2001
200142021 6722.00-00 Failure to Furnish Certain Payee Statements 10/19/2001
200142021 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 10/19/2001
200142020 9999.98-00 Not Able to Identify Under Present List 10/19/2001
200142019 170.01-00 Time of Making Contribution 10/19/2001
200142018 45.01-00 In General 10/19/2001
200142017 1362.01-03 Late Elections 10/19/2001
200142016 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 10/19/2001
200142016 9100.00-00 Extension of Time for Making Certain Elections 10/19/2001
200142015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/19/2001

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