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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Номер UILC Тема Дата публикации
200929004 3121.01-05 Tips and Gratuities 07/17/2009
201816010 3121.01-05 Tips and Gratuities 04/20/2018
200012078 3121.12-00 Tips Included for Both Employee and Employer Taxes 03/24/2000
200016018 3121.12-00 Tips Included for Both Employee and Employer Taxes 04/21/2000
201011021 4071.00-00 Tire Tax (Taxable v. Not Taxable) 03/19/2010
200023011 4072.02-00 Tires of the Type Used on Highway Vehicles 06/09/2000
200023012 4072.02-00 Tires of the Type Used on Highway Vehicles 06/09/2000
201011021 4071.05-00 Tires on Imported Articles 03/19/2010
200444002 108.01-01 Title 11 Case 10/29/2004
201510025 108.01-01 Title 11 Case 03/06/2015
200741003 108.01-01 Title 11 Case 10/12/2007
202342007 382.12-08 Title 11 or Similar Case 10/20/2023
200242035 382.12-08 Title 11 or Similar Case 10/18/2002
201010009 382.12-08 Title 11 or Similar Case 03/12/2010
200442011 382.12-08 Title 11 or Similar Case 10/15/2004
200243034 382.12-08 Title 11 or Similar Case 10/25/2002
200731020 382.12-08 Title 11 or Similar Case 08/03/2007
200818020 382.12-08 Title 11 or Similar Case 05/02/2008
200509001 382.12-08 Title 11 or Similar Case 03/04/2005
200445020 382.12-08 Title 11 or Similar Case 11/05/2004
201648004 382.12-08 Title 11 or Similar Case 11/25/2016
201328027 382.12-08 Title 11 or Similar Case 07/12/2013
201435003 382.12-08 Title 11 or Similar Case 08/29/2014
202221008 501.02-00 Title-Holding Company 05/27/2022
200621031 501.02-00 Title-Holding Company 05/26/2006