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
201447043 4941.04-00 Definition of Self-Dealing 11/21/2014
201447043 4943.03-00 Definition of Excess Business Holdings 11/21/2014
201447043 4944.05-00 Definitions 11/21/2014
201447042 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/21/2014
201447041 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/21/2014
201447040 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/21/2014
201447039 501.14-00 Credit Unions 11/21/2014
201447038 6901.00-00 Transferred Assets (See 9113.00-00) 11/21/2014
201447037 6230.01-00 Coordination with Deficiency Proceedings 11/21/2014
201447036 6231.05-00 Affected Item 11/21/2014
201447035 50.00.00-00 LEVY 11/21/2014
201447034 6427.13-00 Income Tax Credit in Lieu of Payment 11/21/2014
201447034 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 11/21/2014
201447033 6511.01-00 Limitation of Amount 11/21/2014
201447032 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 11/21/2014
201447031 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 11/21/2014
201447031 6231.03-00 Partnership Item 11/21/2014
201447030 861.02-00 Interest 11/21/2014
201447029 6333.00-00 Production of Books 11/21/2014
201447028 6331.00-00 Levy and Distraint 11/21/2014
201447027 199.02-00 Wage Limitation 11/21/2014
201447026 2642.00-00 Inclusion Ratio 11/21/2014
201447025 3406.00-00 Backup Withholding 11/21/2014
201447025 6041.00-00 Information at Source 11/21/2014
201447024 1295.02-02 Retroactive Elections 11/21/2014