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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 |
|---|---|---|---|
| 200952054 | 469.00-00 | Passive Activity Losses and Credits Limited | 12/25/2009 |
| 200952053 | 6402.00-00 | Authority to Make Credits or Refunds | 12/25/2009 |
| 200952052 | 172.02-01 | Corporation | 12/25/2009 |
| 200952052 | 1563.01-02 | Brother--Sister | 12/25/2009 |
| 200952051 | 6229.02-00 | Extension by Agreement | 12/25/2009 |
| 200952050 | 6231.03-00 | Partnership Item | 12/25/2009 |
| 200952049 | 4975.03-00 | Prohibited Transaction | 12/25/2009 |
| 200952048 | 6050N.00-00 | Returns Regarding Payments of Royalties | 12/25/2009 |
| 200952047 | 6324.01-00 | Estate Tax Liens | 12/25/2009 |
| 200952046 | 3401.06-00 | Not Employees Under Section 530 of 1978 Revenue Act | 12/25/2009 |
| 200952045 | 3402.20-00 | Withholding on Payments of Indian Casino Profits | 12/25/2009 |
| 200952044 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 12/25/2009 |
| 200952043 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 12/25/2009 |
| 200952043 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/25/2009 |
| 200952042 | 6664.01-00 | Definition of Underpayment | 12/25/2009 |
| 200952041 | 107.01-00 | Rental Allowance | 12/25/2009 |
| 200952040 | 3121.10-04 | Industry Practice | 12/25/2009 |
| 200952039 | 107.01-00 | Rental Allowance | 12/25/2009 |
| 200952038 | 6229.02-00 | Extension by Agreement | 12/25/2009 |
| 200952037 | 1362.04-00 | Inadvertent Terminations | 12/25/2009 |
| 200952036 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 12/25/2009 |
| 200952036 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 12/25/2009 |
| 200952036 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/25/2009 |
| 200952035 | 1362.01-03 | Late Elections | 12/25/2009 |
| 200952034 | 642.00-00 | Special Rules for Credits and Deductions | 12/25/2009 |
