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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.
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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 |
|---|---|---|---|
| 201411034 | 6342.00-00 | Application of Proceeds of Levy | 03/14/2014 |
| 201411034 | 6342.01-00 | Surplus Proceeds | 03/14/2014 |
| 201411033 | 6652.00-00 | Failure to File Certain Information Returns, Registration Statements, Etc. | 03/14/2014 |
| 201411032 | 446.21-00 | Notional Principal Contracts | 03/14/2014 |
| 201411031 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 03/14/2014 |
| 201411030 | 165.00-00 | Deductions For Losses | 03/14/2014 |
| 201411029 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 03/14/2014 |
| 201411028 | 6342.00-00 | Application of Proceeds of Levy | 03/14/2014 |
| 201411028 | 6342.01-00 | Surplus Proceeds | 03/14/2014 |
| 201411027 | 468B.00-00 | Special Rules For Designated Settlement Funds | 03/14/2014 |
| 201411027 | 468B.02-00 | Taxation of Designated Settlement Funds | 03/14/2014 |
| 201411027 | 468B.07-00 | Clarification Of Taxation of Certain Funds | 03/14/2014 |
| 201411026 | 9115.11-07 | Property of Estate (Section 1207) | 03/14/2014 |
| 201411025 | 469.00-00 | Passive Activity Losses and Credits Limited | 03/14/2014 |
| 201411025 | 469.01-02 | Closely Held C Corporation | 03/14/2014 |
| 201411025 | 469.03-03 | Definition of Activity | 03/14/2014 |
| 201411025 | 469.08-00 | Material Participation Defined | 03/14/2014 |
| 201411024 | 6501.08-09 | Execution by Corporate Officer | 03/14/2014 |
| 201411024 | 6062.00-00 | Signing of Corporation Returns | 03/14/2014 |
| 201411023 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 03/14/2014 |
| 201411022 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 03/14/2014 |
| 201411021 | 6501.06-00 | Return Not Filed--Exception to Period of Limitations | 03/14/2014 |
| 201411020 | 3121.00-00 | Definitions | 03/14/2014 |
| 201411019 | 6331.00-00 | Levy and Distraint | 03/14/2014 |
| 201411018 | 501.03-26 | State Instrumentalities | 03/14/2014 |
