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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寻求帮助| 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 |
