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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 |
|---|---|---|---|
| 201208002 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/24/2012 |
| 201208001 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/24/2012 |
| 201208001 | 9100.22-00 | Other | 02/24/2012 |
| 201207014 | 412.06-00 | Minimum Funding Waiver | 02/17/2012 |
| 201207013 | 408.03-00 | Rollover Contributions | 02/17/2012 |
| 201207012 | 4945.04-04 | Grants to Individuals | 02/17/2012 |
| 201207011 | 4945.04-04 | Grants to Individuals | 02/17/2012 |
| 201207010 | 4945.04-04 | Grants to Individuals | 02/17/2012 |
| 201207009 | 163.00-00 | Interest | 02/17/2012 |
| 201207008 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 02/17/2012 |
| 201207008 | 6662.00-00 | Accuracy-related penalty | 02/17/2012 |
| 201207007 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 02/17/2012 |
| 201207006 | 6034A.00-00 | Information to Beneficiaries of Estates and Trusts | 02/17/2012 |
| 201207005 | 6231.07-00 | Tax Matters Partner | 02/17/2012 |
| 201207004 | 1362.01-03 | Late Elections | 02/17/2012 |
| 201207003 | 1502.98-05 | Apportionment | 02/17/2012 |
| 201207003 | 9100.22-00 | Other | 02/17/2012 |
| 201207002 | 301.00-00 | Distributions of Property | 02/17/2012 |
| 201207002 | 302.00-00 | Distributions in Redemption of Stock | 02/17/2012 |
| 201207002 | 1361.01-04 | More than One Class of Stock | 02/17/2012 |
| 201207002 | 1368.00-00 | Distributions | 02/17/2012 |
| 201207001 | 2601.03-01 | Irrevocable Trusts | 02/17/2012 |
| 201207001 | 2501.01-00 | Gift v. Not a Gift | 02/17/2012 |
| 201207001 | 2041.03-00 | General Power v. Not a General Power | 02/17/2012 |
| 201207001 | 61.00-00 | Gross Income v. Not Gross Income | 02/17/2012 |
