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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Afiche 39901 - 39925 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200923001 | 897.09-00 | Special Rules for REITS | 06/05/2009 |
| 200922061 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 05/29/2009 |
| 200922060 | 408.00-00 | Individual Retirement Accounts | 05/29/2009 |
| 200922059 | 408.00-00 | Individual Retirement Accounts | 05/29/2009 |
| 200922058 | 408.00-00 | Individual Retirement Accounts | 05/29/2009 |
| 200922057 | 408.00-00 | Individual Retirement Accounts | 05/29/2009 |
| 200922056 | 408.00-00 | Individual Retirement Accounts | 05/29/2009 |
| 200922055 | 118.01-02 | Nonshareholder Contributions | 05/29/2009 |
| 200922054 | 6223.00-00 | Notice to Partners of Proceedings | 05/29/2009 |
| 200922053 | 6334.00-00 | Property Exempt From Levy | 05/29/2009 |
| 200922053 | 6323.00-00 | Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) | 05/29/2009 |
| 200922052 | 6224.01-01 | Settlement Agreement | 05/29/2009 |
| 200922051 | 6231.01-01 | Exception for Small Partnerships | 05/29/2009 |
| 200922050 | 6224.01-01 | Settlement Agreement | 05/29/2009 |
| 200922049 | 6321.00-00 | Lien for Taxes (Lien Right v. No Lien Right) | 05/29/2009 |
| 200922048 | 6231.01-01 | Exception for Small Partnerships | 05/29/2009 |
| 200922047 | 6331.00-00 | Levy and Distraint | 05/29/2009 |
| 200922047 | 6343.00-00 | Authority to Release Levy | 05/29/2009 |
| 200922047 | 7122.00-00 | Offers in Compromises | 05/29/2009 |
| 200922046 | 6501.08-07 | Necessity for Signature of Commissioner | 05/29/2009 |
| 200922046 | 6501.07-00 | Omission of Income (25% Rule)--Exception to Period of Limitations | 05/29/2009 |
| 200922045 | 6231.07-00 | Tax Matters Partner | 05/29/2009 |
| 200922044 | 6231.03-00 | Partnership Item | 05/29/2009 |
| 200922043 | 6223.00-00 | Notice to Partners of Proceedings | 05/29/2009 |
| 200922042 | 3121.04-01 | Common Law Tests | 05/29/2009 |
