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
201211026 501.32-00 Income Inures v. does Not Inure to Private Individual 03/16/2011
201211026 501.33-00 Private v. Public Interest Served 03/16/2011
201211025 501.32-00 Income Inures v. does Not Inure to Private Individual 03/16/2011
201211025 501.33-00 Private v. Public Interest Served 03/16/2011
201211024 6402.03-01 Assignment of Refund Check 03/16/2012
201211023 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 03/16/2012
201211023 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 03/16/2012
201211022 6201.01-00 Administrative Procedures 03/16/2012
201211021 36C.00-00 Adoption Expenses 03/16/2012
201211020 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 03/16/2012
201211019 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 03/16/2012
201211018 6901.01-00 Method of Collection 03/16/2012
201211018 6201.01-00 Administrative Procedures 03/16/2012
201211017 6231.07-00 Tax Matters Partner 03/16/2012
201211017 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 03/16/2012
201211016 6333.00-00 Production of Books 03/16/2012
201211015 6012.01-00 Individuals 03/16/2012
201211015 6013.01-01 Agent or Guardian 03/16/2012
201211014 6330.00-00 Collection Due Process - Levy 03/16/2012
201211014 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 03/16/2012
201211014 6703.00-00 Rules Applicable to Penalties Under Section 6700, 6701, and 6702 (See Also 6700, 6701, 6702) 03/16/2012
201211013 6231.03-00 Partnership Item 03/16/2012
201211012 6229.02-00 Extension by Agreement 03/16/2012
201211011 263A.08-00 Interest Capitalization 03/16/2012
201211011 263A.08-01 Designated Property 03/16/2012

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