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
200017054 414.00-00 Definitions and Special Rules 04/28/2000
200017053 414.07-00 Governmental Plan 04/28/2000
200017052 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 04/28/2000
200017051 101.01-02 Transfer for Consideration 04/28/2000
200017051 351.13-00 Investment Company Exception 04/28/2000
200017051 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/28/2000
200017051 761.00-00 Terms Defined 04/28/2000
200017051 2042.05-00 Possession of Incidents of Ownership 04/28/2000
200017051 7701.02-03 Limited Partnerships 04/28/2000
200017050 1362.01-03 Late Elections 04/28/2000
200017049 1362.01-03 Late Elections 04/28/2000
200017048 424.00-00 Definitions and Special Rules 04/28/2000
200017047 472.01-00 Election 04/28/2000
200017047 9100.11-00 Section 472; LIFO Election 04/28/2000
200017046 167.01-00 Property Used in the Trade or Business 04/28/2000
200017046 167.04-00 By Whom Deductible 04/28/2000
200017046 167.13-00 Tangibles 04/28/2000
200017045 9114.03-22 Japan 04/28/2000
200017044 50.28.00-00 LEVY: Release of levy 04/28/2000
200017043 9114.03-22 Japan 04/28/2000
200017042 3121.01-00 Wages 04/28/2000
200017041 3401.04-00 Employer-Employee Relationship 04/28/2000
200017041 3121.01-00 Wages 04/28/2000
200017041 3306.02-00 Wages 04/28/2000
200017040 61.08-00 General Exclusions From Gross Income 04/28/2000

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