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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编号 UILC 主题 发布日期
200009019 1362.01-03 Late Elections 03/03/2000
200009018 1362.01-03 Late Elections 03/03/2000
200009017 1362.01-03 Late Elections 03/03/2000
200009016 882.07-00 Interest deductions 03/03/2000
200009015 1362.01-03 Late Elections 03/03/2000
200009014 9100.09-00 Section 442; Accounting Periods 03/03/2000
200009013 404.10-00 Deferred Compensation 03/03/2000
200009012 936.03-04 Cost Sharing Election 03/03/2000
200009011 263.03-02 Repair v. Permanent Improvement 03/03/2000
200009011 167.24-00 Post-1970 CLADR Assets 03/03/2000
200009010 419.00-00 Treatment of Funded Welfare Benefit Plans 03/03/2000
200009009 83.13-00 Rabbi Trusts 03/03/2000
200009009 457.05-03 Tax Exempt Organization 03/03/2000
200009009 402.02-00 Non-Exempt Trust 03/03/2000
200009009 404.10-00 Deferred Compensation 03/03/2000
200009009 671.03-00 Allocation of Income and Deductions 03/03/2000
200009009 677.00-00 Income for Benefit of Grantor 03/03/2000
200009008 6501.04-12 Foreign Corporations and Withholding Agents 03/03/2000
200009008 6501.04-13 Partnership and Individual Partner Returns 03/03/2000
200009008 6501.07-11 Transferee Liability 03/03/2000
200009007 6331.00-00 Levy and Distraint 03/03/2000
200009006 162.04-02 Insurance 03/03/2000
200009005 4251.00-00 Communications Tax (Taxable v. Not Taxable) 03/03/2000
200009004 263A.09-00 Avoided Cost Method 03/03/2000
200009004 263A.09-02 Excess Expenditure Amount 03/03/2000

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