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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編號 UILC 主題 發布日期
201120027 170.00-00 Charitable, Etc. Contributions and Gifts 05/20/2011
201120026 6621.04-00 Increase in Underpayment Rate for Large Corporate Underpayments 05/20/2011
201120025 6231.07-00 Tax Matters Partner 05/20/2011
201120024 6223.00-00 Notice to Partners of Proceedings 05/20/2011
201120023 6603.00-00 Deposits 05/20/2011
201120022 170.12-09 Substantiation 05/20/2011
201120021 62.02-07 Employee Tool & Equipment Plans 05/20/2011
201120020 6715.00-00 Dyed Fuel Sold for Use or Used in a Taxable Use 05/20/2011
201120019 4611.00-00 Imposition and Rate of Tax on Petroleum 05/20/2011
201120018 9100.22-00 Other 05/20/2011
201120018 1502.21-00 Consolidated Net Operating Loss Deduction 05/20/2011
201120017 851.02-00 Gross Income Requirement 05/20/2011
201120016 9100.09-00 Section 442; Accounting Periods 05/20/2011
201120015 355.01-00 Spin-Off 05/20/2011
201120015 1502.33-00 Earnings and Profits 05/20/2011
201120015 1502.75-10 When Group Remains in Existence 05/20/2011
201120015 1502.75-11 Common Parent No Longer in Existence 05/20/2011
201120014 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 05/20/2011
201120014 1502.75-00 Filing Requirements 05/20/2011
201120013 1001.01-00 Allocation of Sales Price 05/20/2011
201120012 1001.01-00 Allocation of Sales Price 05/20/2011
201120011 72.17-01 Exception 05/20/2011
201120011 72.20-04 Substantially Equal Payments 05/20/2011
201120010 47.00-00 Rehabilitation Credit 05/20/2011
201120009 1295.02-02 Retroactive Elections 05/20/2011

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