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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 |
|---|---|---|---|
| 201025063 | 1397.00-00 | Empowerment Zone - Other definitions and special rules | 06/25/2010 |
| 201025062 | 6511.02-00 | Payment Date | 06/25/2010 |
| 201025061 | 6223.00-00 | Notice to Partners of Proceedings | 06/25/2010 |
| 201025060 | 6224.01-01 | Settlement Agreement | 06/25/2010 |
| 201025059 | 894.11-00 | Pensions | 06/25/2010 |
| 201025058 | 6511.02-00 | Payment Date | 06/25/2010 |
| 201025057 | 6230.00-00 | Additional Administration Provisions | 06/25/2010 |
| 201025056 | 3121.16-02 | Nonqualified Deferred Compensation Plans | 06/25/2010 |
| 201025055 | 3121.16-02 | Nonqualified Deferred Compensation Plans | 06/25/2010 |
| 201025054 | 6223.02-00 | Information for Secretary's Notices | 06/25/2010 |
| 201025053 | 3121.16-02 | Nonqualified Deferred Compensation Plans | 06/25/2010 |
| 201025052 | 6103.10-03 | Disclosure for Statistical Use; Department of the Treasury | 06/25/2010 |
| 201025051 | 6229.00-00 | Period of Limitations for Making Assessments | 06/25/2010 |
| 201025050 | 6323.00-00 | Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) | 06/25/2010 |
| 201025049 | 167.01-00 | Property Used in the Trade or Business | 06/25/2010 |
| 201025049 | 471.01-00 | Need for Inventories | 06/25/2010 |
| 201025049 | 1031.02-00 | Like Kind Property | 06/25/2010 |
| 201025048 | 142.10-00 | Sewage Disposal Facility | 06/25/2010 |
| 201025047 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 06/25/2010 |
| 201025047 | 165.00-00 | Deductions For Losses | 06/25/2010 |
| 201025047 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 06/25/2010 |
| 201025046 | 267.01-00 | Losses: Deduction Disallowed | 06/25/2010 |
| 201025045 | 385.03-00 | New Financial Products | 06/25/2010 |
| 201025044 | 1502.75-00 | Filing Requirements | 06/25/2010 |
| 201025044 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 06/25/2010 |
