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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 |
|---|---|---|---|
| 200922047 | 6343.00-00 | Authority to Release Levy | 05/29/2009 |
| 200922047 | 7122.00-00 | Offers in Compromises | 05/29/2009 |
| 200922046 | 6501.08-07 | Necessity for Signature of Commissioner | 05/29/2009 |
| 200922046 | 6501.07-00 | Omission of Income (25% Rule)--Exception to Period of Limitations | 05/29/2009 |
| 200922045 | 6231.07-00 | Tax Matters Partner | 05/29/2009 |
| 200922044 | 6231.03-00 | Partnership Item | 05/29/2009 |
| 200922043 | 6223.00-00 | Notice to Partners of Proceedings | 05/29/2009 |
| 200922042 | 3121.04-01 | Common Law Tests | 05/29/2009 |
| 200922041 | 72.20-03 | Disability | 05/29/2009 |
| 200922040 | 460.02-00 | Percentage of Completion Method | 05/29/2009 |
| 200922039 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 05/29/2009 |
| 200922038 | 419.03-00 | Welfare Benefit Fund | 05/29/2009 |
| 200922037 | 6091.00-00 | Place for Filing Returns or Other Documents | 05/29/2009 |
| 200922037 | 6091.01-04 | Hand-carried Returns of Persons Other Than Corporations | 05/29/2009 |
| 200922036 | 6311.00-00 | Payment by Check or Money Order | 05/29/2009 |
| 200922035 | 6501.04-14 | S Corporation and Shareholder Returns | 05/29/2009 |
| 200922034 | 6603.00-00 | Deposits | 05/29/2009 |
| 200922033 | 168.36-00 | Additional First Year Depreciation | 05/29/2009 |
| 200922032 | 118.01-02 | Nonshareholder Contributions | 05/29/2009 |
| 200922031 | 0552.06-05 | (B)(5) Deliberative Process, Attorney Client, Attorney Work Product | 05/29/2009 |
| 200922030 | 6231.00-00 | Definitions and Special Rules | 05/29/2009 |
| 200922029 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 05/29/2009 |
| 200922028 | 355.01-00 | Spin-Off | 05/29/2009 |
| 200922028 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/29/2009 |
| 200922027 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/29/2009 |
