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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 |
|---|---|---|---|
| 201917004 | 9100.10-00 | Section 446 | 04/26/2019 |
| 201917004 | 9100.10-01 | Accounting Methods | 04/26/2019 |
| 201917003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/26/2019 |
| 201917003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2019 |
| 201917003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/26/2019 |
| 201917002 | 6050P.01-00 | Applicable Financial Entity | 04/26/2019 |
| 201917001 | 7701.00-00 | Definitions | 04/26/2019 |
| 201917001 | 7701.03-00 | Association v. Trust | 04/26/2019 |
| 201917001 | 7701.03-06 | Liquidating Trusts | 04/26/2019 |
| 201917000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/26/2019 |
| 201916010 | 6323.01-00 | Filing Notice of Lien | 04/19/2019 |
| 201916009 | 6325.03-00 | Certificate of Discharge | 04/19/2019 |
| 201916008 | 6103.08-01 | Disclosure within the Department of Treasury | 04/19/2019 |
| 201916007 | 6103.08-02 | Disclosure to the Department of Justice | 04/19/2019 |
| 201916006 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 04/19/2019 |
| 201916006 | 6707A.00-00 | Penalty for Failure to Include Reportable Transaction Information with Return | 04/19/2019 |
| 201916005 | 1402.01-00 | Net Earnings From Self-Employment | 04/19/2019 |
| 201916005 | 465.00-00 | Deductions Limited to Amount at Risk | 04/19/2019 |
| 201916004 | 3511.00-00 | Certified Professional Employer Organizations | 04/19/2019 |
| 201916004 | 7705.00-00 | Definitions | 04/19/2019 |
| 201916004 | 7705.01-02 | Worksite Employee | 04/19/2019 |
| 201916003 | 6103.02-00 | Definitions | 04/19/2019 |
| 201916002 | 6213.00-00 | Restrictions Applicable to Deficiencies; Petition to Tax Court | 04/19/2019 |
| 201916001 | 6213.00-00 | Restrictions Applicable to Deficiencies; Petition to Tax Court | 04/19/2019 |
| 201916000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/19/2019 |
