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
200911022 6227.02-00 Request for Tax Matters Partner 03/13/2009
200911021 6331.18-00 Levy Procedure 03/13/2009
200911020 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 03/13/2009
200911019 6698.00-00 Failure to File Partnership Return 03/13/2009
200911018 6240.00-00 Treatment of Electing Large Partnerships 03/13/2009
200911017 6240.00-00 Treatment of Electing Large Partnerships 03/13/2009
200911016 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 03/13/2009
200911015 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 03/13/2009
200911014 3301.00-00 Rate of Tax 03/13/2009
200911014 3101.00-00 Rate and Measure of Employee Tax 03/13/2009
200911014 3402.00-00 Income Tax Collected at Source 03/13/2009
200911013 512.08-00 Deductions 03/13/2009
200911012 3402.13-00 Extension of Withholding to Certain Gambling Winnings 03/13/2009
200911011 8021.00-00 Powers 03/13/2009
200911010 381.02-00 Earnings and Profits 03/13/2009
200911009 469.08-00 Material Participation Defined 03/13/2009
200911009 2032A.02-04 Material Participation Test 03/13/2009
200911009 2032A.03-00 Decedents Who are Retired or Disabled 03/13/2009
200911009 2032A.04-00 Special Rule for Surviving Spouses 03/13/2009
200911008 472.09-00 Inventory Price Index Method 03/13/2009
200911007 163.06-01 Acquisition Indebtedness 03/13/2009
200911006 1031.02-00 Like Kind Property 03/13/2009
200911005 943.01-00 Qualifying Foreign Trade Property 03/13/2009
200911004 368.01-00 Statutory Merger or Consolidation (Type "A") 03/13/2009
200911003 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 03/13/2009