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 |
|---|---|---|---|
| 201212021 | 4945.04-04 | Grants to Individuals | 03/23/2012 |
| 201212020 | 6901.00-00 | Transferred Assets (See 9113.00-00) | 03/23/2012 |
| 201212020 | 6901.02-00 | Liability | 03/23/2012 |
| 201212019 | 6223.00-00 | Notice to Partners of Proceedings | 03/23/2012 |
| 201212018 | 6330.00-00 | Collection Due Process - Levy | 03/23/2012 |
| 201212017 | 7605.01-00 | Restrictions on Examination of Taxpayer | 03/23/2012 |
| 201212016 | 152.00-00 | Dependent Defined | 03/23/2012 |
| 201212015 | 36C.00-00 | Adoption Expenses | 03/23/2012 |
| 201212014 | 263.21-00 | Interest and Carrying Costs - Straddles | 03/23/2012 |
| 201212013 | 4975.00-00 | Tax on Prohibited Transactions | 03/23/2012 |
| 201212012 | 887.00-00 | Imposition of Tax On Gross Transportation Income Of Nonresident Aliens and Foreign Corporations | 03/23/2012 |
| 201212011 | 4980B.00-00 | Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00|et. seq.) | 03/23/2012 |
| 201212010 | 170.14-00 | Qualified Conservation Contribution | 03/23/2012 |
| 201212009 | 170.14-00 | Qualified Conservation Contribution | 03/23/2012 |
| 201212008 | 9114.03-20 | Italy | 03/23/2012 |
| 201212007 | 108.01-00 | Exclusion From Gross Income | 03/23/2012 |
| 201212007 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 03/23/2012 |
| 201212007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/23/2012 |
| 201212006 | 108.01-00 | Exclusion From Gross Income | 03/23/2012 |
| 201212006 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 03/23/2012 |
| 201212006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/23/2012 |
| 201212005 | 108.01-00 | Exclusion From Gross Income | 03/23/2012 |
| 201212005 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 03/23/2012 |
| 201212005 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/23/2012 |
| 201212004 | 108.01-00 | Exclusion From Gross Income | 03/23/2012 |
