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
200033006 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 08/18/2000
200033005 6501.08-21 Proof and Procedure 08/18/2000
200033004 1092.06-00 Straddle Defined 08/18/2000
200033004 1092.07-00 Qualified Covered Call Options 08/18/2000
200033003 6405.00-00 Reports of Refunds and Credits 08/18/2000
200033002 167.00-00 Depreciation 08/18/2000
200033002 167.13-05 Buildings 08/18/2000
200033002 167.13-08 Office Furniture and Equipment 08/18/2000
200033002 167.13-11 Component Parts 08/18/2000
200033001 20.02.03-00 DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) 08/18/2000
200032051 4945.04-04 Grants to Individuals 08/11/2000
200032050 514.06-00 Definitions--Debt-Financed Property 08/11/2000
200032049 414.07-00 Governmental Plan 08/11/2000
200032048 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 08/11/2000
200032047 4942.03-07 Set-Asides 08/11/2000
200032046 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/11/2000
200032045 408.00-00 Individual Retirement Accounts 08/11/2000
200032044 408.00-00 Individual Retirement Accounts 08/11/2000
200032044 408.03-00 Rollover Contributions 08/11/2000
200032044 403.05-00 Rollover Amounts 08/11/2000
200032043 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/11/2000
200032042 6211.05-00 Erroneous Refunds 08/11/2000
200032042 6213.07-01 Mathematical or Clerical Errors 08/11/2000
200032041 61.11-03 Government Payments 08/11/2000
200032041 6041.03-00 Fixed or Determinable Gains, Profits, or Income 08/11/2000

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