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
200130049 509.02-02 Supporting Organizations 07/27/2001
200130049 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/27/2001
200130048 509.02-01 Publicly Supported Organizations 07/27/2001
200130048 509.02-02 Supporting Organizations 07/27/2001
200130048 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/27/2001
200130047 6416.00-00 Certain Taxes on Sales and Services 07/27/2001
200130047 6427.00-00 Fuels Not Used for Taxable Purposes 07/27/2001
200130046 9999.98-00 Not Able to Identify Under Present List 07/27/2001
200130045 9999.98-00 Not Able to Identify Under Present List 07/27/2001
200130044 9999.98-00 Not Able to Identify Under Present List 07/27/2001
200130043 7122.03-00 Breach 07/27/2001
200130042 6611.00-00 Interest on Overpayments (Interest v. No Interest) 07/27/2001
200130041 9999.98-00 Not Able to Identify Under Present List 07/27/2001
200130040 6404.06-00 Abatement of Interest 07/27/2001
200130039 6330.00-00 Collection Due Process - Levy 07/27/2001
200130038 6041.07-00 Payments Other Than in Cash 07/27/2001
200130038 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/27/2001
200130037 9999.98-00 Not Able to Identify Under Present List 07/27/2001
200130036 6654.00-00 Failure By Individual to Pay Estimated Income Tax 07/27/2001
200130035 1362.01-03 Late Elections 07/27/2001
200130034 2518.02-00 Disclaimer of Less than an Entire Interest 07/27/2001
200130034 2056.07-00 Qualified Terminable Interest Property 07/27/2001
200130033 338.01-02 Time in which Election must be made 07/27/2001
200130033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/27/2001
200130031 1362.00-00 Election by Small Business Corporation 07/27/2001

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