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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 |
|---|---|---|---|
| 202118020 | 6201.01-06 | Assessment of Criminal Restitution | 05/07/2021 |
| 202118019 | 9100.22-00 | Other | 05/07/2021 |
| 202118018 | 6201.01-06 | Assessment of Criminal Restitution | 05/07/2021 |
| 202118017 | 6201.01-06 | Assessment of Criminal Restitution | 05/07/2021 |
| 202118016 | 453A.04-03 | Secured Indebtedness | 05/07/2021 |
| 202118015 | 6201.01-06 | Assessment of Criminal Restitution | 05/07/2021 |
| 202118014 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 05/07/2021 |
| 202118013 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 05/07/2021 |
| 202118013 | 482.11-00 | Transfer or Use of Intangibles | 05/07/2021 |
| 202118013 | 482.11-08 | Cost Sharing Agreements | 05/07/2021 |
| 202118012 | 6201.01-06 | Assessment of Criminal Restitution | 05/07/2021 |
| 202118011 | 6103.14-00 | Disclosure to Contractors | 05/07/2021 |
| 202118010 | 6331.00-00 | Levy and Distraint | 05/07/2021 |
| 202118010 | 6332.01-00 | Bank Deposit | 05/07/2021 |
| 202118009 | 1411.01-00 | Definition of Net Investment Income Category 1 Direct Investment Income Not Derived in Trade or Business | 05/07/2021 |
| 202118008 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 05/07/2021 |
| 202118008 | 2519.00-00 | Disposition of Certain Life Estates | 05/07/2021 |
| 202118007 | 54A.00-00 | Credit to Holders of Qualified Tax Credit Bonds | 05/07/2021 |
| 202118006 | 1275.08-00 | Integration | 05/07/2021 |
| 202118006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/07/2021 |
| 202118005 | 6045.00-00 | Returns of Brokers | 05/07/2021 |
| 202118004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/07/2021 |
| 202118004 | 355.01-00 | Spin-Off | 05/07/2021 |
| 202118004 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/07/2021 |
| 202118004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/07/2021 |
