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
201238030 412.00-00 Minimum Funding Standards 09/21/2012
201238029 408.03-00 Rollover Contributions 09/21/2012
201238028 6020.00-00 Returns Prepared for or Executed by Secretary 09/21/2012
201238028 6651.22-00 Increase in Penalty for Fraudulent Failure to File 09/21/2012
201238028 6651.07-00 Voluntary Filing of Late Return 09/21/2012
201238028 6501.03-03 Date Limitations Begin 09/21/2012
201238028 6501.06-00 Return Not Filed--Exception to Period of Limitations 09/21/2012
201238027 1031.02-00 Like Kind Property 09/21/2012
201238027 1031.05-00 Deferred Exchanges 09/21/2012
201238026 6501.04-14 S Corporation and Shareholder Returns 09/21/2012
201238026 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 09/21/2012
201238026 6501.05-07 Intent v. No Intent to Defraud 09/21/2012
201238025 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/21/2012
201238025 475.05-00 Definitions 09/21/2012
201238024 1361.00-00 Definitions 09/21/2012
201238024 1361.05-00 Qualified Subchapter S Subsidiary 09/21/2012
201238024 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012
201238023 1361.00-00 Definitions 09/21/2012
201238023 1361.05-00 Qualified Subchapter S Subsidiary 09/21/2012
201238023 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012
201238022 1361.00-00 Definitions 09/21/2012
201238022 1361.05-00 Qualified Subchapter S Subsidiary 09/21/2012
201238022 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012
201238021 1361.00-00 Definitions 09/21/2012
201238021 1361.05-00 Qualified Subchapter S Subsidiary 09/21/2012