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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Номер UILC Тема Дата публикации
201052007 9100.00-00 Extension of Time for Making Certain Elections 12/30/2010
201052006 6229.00-00 Period of Limitations for Making Assessments 12/30/2010
201052005 48C.00-00 Qualifying Advanced Energy Project Credit 12/30/2010
201052004 9111.09-00 Equitable Remedies 12/30/2010
201052003 6401.00-00 Amounts Treated as Overpayments 12/30/2010
201052003 6401.01-00 Assessment or Collection After Limitation Period 12/30/2010
201052003 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/30/2010
201052003 6501.04-11 Amended Returns 12/30/2010
201052003 7502.01-00 Postmark Date Governs 12/30/2010
201052002 61.00-00 Gross Income v. Not Gross Income 12/30/2010
201052002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/30/2010
201052002 2501.01-00 Gift v. Not a Gift 12/30/2010
201052002 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/30/2010
201052002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/30/2010
201052001 7701.00-00 Definitions 12/30/2010
201051027 402.08-00 Rollover Contributions 12/23/2010
201051026 408.00-00 Individual Retirement Accounts 12/23/2010
201051025 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/23/2010
201051025 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 12/23/2010
201051025 72.20-04 Substantially Equal Payments 12/23/2010
201051024 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/23/2010
201051023 61.00-00 Gross Income v. Not Gross Income 12/23/2010
201051023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/23/2010
201051023 2501.01-00 Gift v. Not a Gift 12/23/2010
201051023 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/23/2010