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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 |
|---|---|---|---|
| 201521005 | 468A.04-02 | Revised Schedules | 05/22/2015 |
| 201521004 | 2501.01-00 | Gift v. Not a Gift | 05/22/2015 |
| 201521004 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/22/2015 |
| 201521003 | 2501.01-00 | Gift v. Not a Gift | 05/22/2015 |
| 201521003 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/22/2015 |
| 201521002 | 2501.01-00 | Gift v. Not a Gift | 05/22/2015 |
| 201521002 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/22/2015 |
| 201521001 | 6331.00-00 | Levy and Distraint | 05/22/2015 |
| 201521001 | 6334.00-00 | Property Exempt From Levy | 05/22/2015 |
| 201521000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/22/2015 |
| 201520014 | 408.03-00 | Rollover Contributions | 05/15/2015 |
| 201520013 | 503.03-00 | Future Status of Organizations Denied Exemption | 05/15/2015 |
| 201520012 | 6323.00-00 | Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) | 05/15/2015 |
| 201520011 | 6109.03-00 | Employer ID Numbers | 05/15/2015 |
| 201520010 | 6402.00-00 | Authority to Make Credits or Refunds | 05/15/2015 |
| 201520010 | 6404.01-01 | Excessive | 05/15/2015 |
| 201520009 | 6331.00-00 | Levy and Distraint | 05/15/2015 |
| 201520008 | 7803.02-01 | Confidentiality | 05/15/2015 |
| 201520007 | 6222.03-00 | Effect of Failure to Notify | 05/15/2015 |
| 201520006 | 4191.00-00 | Taxable Medical Devices | 05/15/2015 |
| 201520005 | 6676.00-00 | Erroneous claim for refund or credit | 05/15/2015 |
| 201520004 | 611.02-04 | Economic Interest in Mineral in Place | 05/15/2015 |
| 201520004 | 9411.05-00 | Sales or Leases of Tangible Property/Goods | 05/15/2015 |
| 201520003 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/15/2015 |
| 201520002 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/15/2015 |
