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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숫자 UILC 주제 출시일
201145021 6343.00-00 Authority to Release Levy 11/10/2011
201145020 6343.00-00 Authority to Release Levy 11/10/2011
201145020 7433.00-00 Civil Damages for Certain Unauthorized Collection Actions 11/10/2011
201145019 6402.01-00 Credit of Overpayment Against Any Tax Liability 11/10/2011
201145019 6325.00-00 Release of Lien or Discharge of Property 11/10/2011
201145018 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/10/2011
201145017 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/10/2011
201145016 6212.00-00 Notice of Deficiency 11/10/2011
201145015 905.03-00 Adjustments on Payment of Accrued Taxes 11/10/2011
201145015 905.03-02 Pooling Adjustments 11/10/2011
201145015 905.03-03 Redetermination of U.S. Liability 11/10/2011
201145015 905.03-04 Notification 11/10/2011
201145015 905.03-05 Timing of Notification 11/10/2011
201145015 905.03-06 Method of Notification 11/10/2011
201145015 905.03-07 Penalties 11/10/2011
201145014 9100.00-00 Extension of Time for Making Certain Elections 11/10/2011
201145013 451.13-00 Prepaid and Advance Income 11/10/2011
201145012 332.01-00 Nonrecognition of Gain or Loss 11/10/2011
201145011 165.00-00 Deductions For Losses 11/10/2011
201145011 61.00-00 Gross Income v. Not Gross Income 11/10/2011
201145010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/10/2011
201145010 355.01-00 Spin-Off 11/10/2011
201145010 368.00-00 Definitions Relating to Corporate Reorganizations 11/10/2011
201145010 368.04-00 Assets for Control of Transferee (Type "D") 11/10/2011
201145009 9100.22-00 Other 11/10/2011

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