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
201139004 368.06-00 Change in Identity, etc. (Type "F") 09/30/2011
201139003 61.00-00 Gross Income v. Not Gross Income 09/30/2011
201139003 163.00-00 Interest 09/30/2011
201139003 1001.22-00 Modifications of debt instruments 09/30/2011
201139003 6041.00-00 Information at Source 09/30/2011
201139003 6050H.00-00 Returns Relating to Mortgage Interest Received in Trade or Business from Individuals 09/30/2011
201139002 468A.01-00 In General 09/30/2011
201139001 1362.04-00 Inadvertent Terminations 09/30/2011
201138054 501.07-05 Business with Nonmembers 09/23/2011
201138053 412.06-00 Minimum Funding Waiver 09/23/2011
201138052 408.03-00 Rollover Contributions 09/23/2011
201138051 408.03-00 Rollover Contributions 09/23/2011
201138050 501.33-00 Private v. Public Interest Served 09/23/2011
201138050 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2011
201138050 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 09/23/2011
201138049 4945.04-04 Grants to Individuals 09/23/2011
201138048 61.00-00 Gross Income v. Not Gross Income 09/23/2011
201138047 6231.03-00 Partnership Item 09/23/2011
201138047 199.01-00 Taxable Income and Adjusted Gross Income 09/23/2011
201138046 280F.01-00 Dollar Limitations on Recovery Deductions and Investment Tax Credit for Certain Passenger Automobile 09/23/2011
201138046 280F.05-10 Passenger Automobiles 09/23/2011
201138045 6404.00-00 Abatements 09/23/2011
201138044 9999.00-00 Miscellaneous Issues 09/23/2011
201138043 6708.00-00 Failure to Maintain Lists of Investors In Potentially Abusive Tax Shelters 09/23/2011
201138042 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/23/2011

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