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
201343029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/25/2013
201343028 501.03-19 Public Recreation Facilities and Athletic Organizations 10/25/2013
201343027 4945.04-04 Grants to Individuals 10/25/2013
201343026 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 10/25/2013
201343025 501.07-01 Profit v. Not for Profit 10/25/2013
201343024 501.07-01 Profit v. Not for Profit 10/25/2013
201343023 6231.07-00 Tax Matters Partner 10/25/2013
201343022 6320.00-00 Collection Due Process - Lien 10/25/2013
201343021 165.00-00 Deductions For Losses 10/25/2013
201343021 267.01-00 Losses: Deduction Disallowed 10/25/2013
201343021 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/25/2013
201343021 707.02-01 Losses Disallowed 10/25/2013
201343020 1441.02-03 Sale or Exchange of Capital Assets 10/25/2013
201343019 1.11-00 Maximum Capital Gains Rate 10/25/2013
201343019 9114.03-08 Cyprus 10/25/2013
201343018 1362.01-03 Late Elections 10/25/2013
201343017 9100.22-00 Other 10/25/2013
201343017 9114.03-06 Canada 10/25/2013
201343016 1362.00-00 Election by Small Business Corporation 10/25/2013
201343016 1362.04-00 Inadvertent Terminations 10/25/2013
201343015 9100.22-00 Other 10/25/2013
201343014 9100.22-00 Other 10/25/2013
201343014 9114.03-06 Canada 10/25/2013
201343013 104.02-00 Workmen's Compensation 10/25/2013
201343012 381.04-00 Method of Accounting 10/25/2013

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