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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201350036 6332.01-00 Bank Deposit 12/13/2013
201350036 6331.00-00 Levy and Distraint 12/13/2013
201350035 6335.00-00 Sale of Seized Property 12/13/2013
201350034 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 12/13/2013
201350033 617.03-00 Recapture on Reaching Producing Stage 12/13/2013
201350033 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/13/2013
201350033 481.00-00 Adjustments Required by Changes in Method of Accounting 12/13/2013
201350032 61.53-00 Fringe Benefits 12/13/2013
201350032 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 12/13/2013
201350031 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350031 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350030 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350030 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350029 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350029 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350028 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350028 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350027 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350027 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350026 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350026 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350025 1295.02-02 Retroactive Elections 12/13/2013
201350024 1295.02-02 Retroactive Elections 12/13/2013
201350023 1295.02-02 Retroactive Elections 12/13/2013
201350022 1295.02-02 Retroactive Elections 12/13/2013