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
200137050 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/14/2001
200137050 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/14/2001
200137050 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/14/2001
200137049 6402.02-02 Collection of Debts Owed to Federal Agencies 09/14/2001
200137047 197.01-00 Certain Elections for Intangible Property 09/14/2001
200137046 6203.00-00 Method of Assessment 09/14/2001
200137046 6203.01-00 Procedures 09/14/2001
200137046 6303.00-00 Notice and Demand for Tax 09/14/2001
200137046 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 09/14/2001
200137046 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 09/14/2001
200137046 6325.00-00 Release of Lien or Discharge of Property 09/14/2001
200137045 9999.98-00 Not Able to Identify Under Present List 09/14/2001
200137044 42.12-00 Certifications and Other Reports to the Secretary 09/14/2001
200137043 877.01-00 Principal Purpose--the Avoidance of Tax 09/14/2001
200137042 355.01-00 Spin-Off 09/14/2001
200137042 368.04-00 Assets for Control of Transferee (Type "D") 09/14/2001
200137042 332.00-00 Complete Liquidation of Subsidiaries 09/14/2001
200137041 117.06-00 Qualified Tuition Reduction 09/14/2001
200137041 117.06-05 Discrimination in Favor of Highly Compensated Employees 09/14/2001
200137040 1362.04-00 Inadvertent Terminations 09/14/2001
200137039 132.03-00 Working Condition Fringe 09/14/2001
200137038 245.09-00 Dividends Received From FSC 09/14/2001
200137037 897.06-00 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 09/14/2001
200137036 332.01-00 Nonrecognition of Gain or Loss 09/14/2001
200137036 355.01-00 Spin-Off 09/14/2001

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