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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숫자 UILC 주제 출시일
201235020 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/31/2012
201235019 6405.03-00 Tentative Adjustments 08/31/2012
201235018 6224.01-01 Settlement Agreement 08/31/2012
201235017 6700.00-00 Promoting Abusive Tax Shelters 08/31/2012
201235017 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 08/31/2012
201235016 6224.01-05 Tax Matters Partner May Bind Certain Other Partners 08/31/2012
201235015 761.01-00 Partnership 08/31/2012
201235015 6231.01-00 Partnerships 08/31/2012
201235014 6224.01-01 Settlement Agreement 08/31/2012
201235013 6325.28-01 Discharge of Lien 08/31/2012
201235013 7426.00-00 Civil Actions by Persons Other Than Taxpayers 08/31/2012
201235012 6103.03-00 Disclosure to Taxpayer's Designee 08/31/2012
201235011 832.00-00 Insurance Company Taxable Income 08/31/2012
201235011 832.05-00 Premiums Earned 08/31/2012
201235010 57.03-00 Intangible Drilling Costs 08/31/2012
201235009 6501.08-07 Necessity for Signature of Commissioner 08/31/2012
201235008 1361.03-02 Qualified Subchapter S Trusts 08/31/2012
201235008 1362.04-00 Inadvertent Terminations 08/31/2012
201235007 9100.22-00 Other 08/31/2012
201235007 954.00-00 Foreign Base Company Income 08/31/2012
201235006 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 08/31/2012
201235006 675.00-00 Administrative Powers 08/31/2012
201235006 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 08/31/2012
201235005 9100.22-00 Other 08/31/2012
201235005 1502.21-00 Consolidated Net Operating Loss Deduction 08/31/2012