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
201302034 6231.07-00 Tax Matters Partner 01/11/2013
201302033 6103.05-00 Disclosure to Persons Having Material Interest 01/11/2013
201302032 7122.00-00 Offers in Compromises 01/11/2013
201302031 3121.00-00 Definitions 01/11/2013
201302030 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 01/11/2013
201302029 6331.00-00 Levy and Distraint 01/11/2013
201302029 6331.33-00 Salary and Wages . . . 01/11/2013
201302028 6330.00-00 Collection Due Process - Levy 01/11/2013
201302027 6903.00-00 Notice of Fiduciary Relationship (See Also 3467) 01/11/2013
201302026 7701.05-00 Fiduciary v. Agent 01/11/2013
201302025 6330.00-00 Collection Due Process - Levy 01/11/2013
201302025 6404.01-02 After Limitation Period 01/11/2013
201302024 166.06-00 Other 01/11/2013
201302023 117.00-00 Qualified Scholarships 01/11/2013
201302023 117.02-00 Scholarship or Fellowship Grant 01/11/2013
201302022 444.04-00 Termination of Election 01/11/2013
201302022 7519.02-00 Timely Payments 01/11/2013
201302021 139D.00-00 Indian Health Care Benefits 01/11/2013
201302020 1295.02-02 Retroactive Elections 01/11/2013
201302019 1295.02-02 Retroactive Elections 01/11/2013
201302018 263A.03-02 Indirect Costs 01/11/2013
201302017 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 01/11/2013
201302017 199.03-00 Domestic Production Gross Receipts (DPGR) 01/11/2013
201302017 263A.08-00 Interest Capitalization 01/11/2013
201302017 263A.08-01 Designated Property 01/11/2013