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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 |
|---|---|---|---|
| 201016069 | 7122.00-00 | Offers in Compromises | 04/23/2010 |
| 201016069 | 6103.11-01 | Accepted Offers-in-Compromise | 04/23/2010 |
| 201016068 | 6402.04-01 | Timing | 04/23/2010 |
| 201016067 | 6227.00-00 | Administrative Adjustments Requests | 04/23/2010 |
| 201016066 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 04/23/2010 |
| 201016065 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 04/23/2010 |
| 201016064 | 6230.03-01 | Time for Filing Claim | 04/23/2010 |
| 201016063 | 6402.04-00 | Requirement That a Claim Be Filed | 04/23/2010 |
| 201016062 | 905.01-00 | Year in Which Credit Taken | 04/23/2010 |
| 201016061 | 6621.05-00 | Net Rate Interest Netting - Overpaid Estimated Taxes | 04/23/2010 |
| 201016060 | 6335.10-00 | Notice | 04/23/2010 |
| 201016059 | 6228.02-00 | Period for Filing Petition | 04/23/2010 |
| 201016058 | 6230.01-00 | Coordination with Deficiency Proceedings | 04/23/2010 |
| 201016057 | 6224.01-01 | Settlement Agreement | 04/23/2010 |
| 201016056 | 6402.00-00 | Authority to Make Credits or Refunds | 04/23/2010 |
| 201016055 | 6335.10-00 | Notice | 04/23/2010 |
| 201016054 | 179C.00-00 | Election to Expense Certain Refineries | 04/23/2010 |
| 201016053 | 1245.00-00 | Gain From Dispositions of Certain Depreciable Property | 04/23/2010 |
| 201016052 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 04/23/2010 |
| 201016051 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 04/23/2010 |
| 201016050 | 1362.01-03 | Late Elections | 04/23/2010 |
| 201016049 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/2010 |
| 201016048 | 108.04-03 | Indebtedness Contributed to Capital | 04/23/2010 |
| 201016048 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 04/23/2010 |
| 201016047 | 9100.22-00 | Other | 04/23/2010 |
