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
200140027 170.12-03 Partial Interests in Property 10/05/2001
200140027 664.00-00 Charitable Remainder Trusts 10/05/2001
200140027 2522.02-03 Charitable Remainder Trusts 10/05/2001
200140026 856.00-00 Definition of Real Estate Investment Trust 10/05/2001
200140025 3231.01-00 Employers v. Not Employers 10/05/2001
200140024 3231.01-00 Employers v. Not Employers 10/05/2001
200140023 3231.01-00 Employers v. Not Employers 10/05/2001
200140022 3231.01-00 Employers v. Not Employers 10/05/2001
200140017 213.05-00 Medical Care 10/05/2001
200140016 3231.01-00 Employers v. Not Employers 10/05/2001
200140014 3231.01-00 Employers v. Not Employers 10/05/2001
200140013 3231.01-00 Employers v. Not Employers 10/05/2001
200140012 3231.01-00 Employers v. Not Employers 10/05/2001
200140011 368.01-00 Statutory Merger or Consolidation (Type "A") 10/05/2001
200140010 3231.01-00 Employers v. Not Employers 10/05/2001
200140009 3231.01-00 Employers v. Not Employers 10/05/2001
200140008 3231.01-00 Employers v. Not Employers 10/05/2001
200140007 3231.01-00 Employers v. Not Employers 10/05/2001
200140006 3231.01-00 Employers v. Not Employers 10/05/2001
200140005 3231.01-00 Employers v. Not Employers 10/05/2001
200140004 3231.01-00 Employers v. Not Employers 10/05/2001
200140003 3231.01-00 Employers v. Not Employers 10/05/2001
200140002 3231.01-00 Employers v. Not Employers 10/05/2001
200140001 3231.01-00 Employers v. Not Employers 10/05/2001
200139031 7405.00-00 Action for Recovery of Erroneous Refunds 09/28/2001

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