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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Номер UILC Тема Дата публикации
Номер 201016078 UILC 6694.00-00 Тема Understatement of Taxpayer's Liability by Income Tax Return Preparer Дата публикации 04/23/2010
Номер 201016078 UILC 6662.00-00 Тема Accuracy-related penalty Дата публикации 04/23/2010
Номер 201016077 UILC 6227.00-00 Тема Administrative Adjustments Requests Дата публикации 04/23/2010
Номер 201016076 UILC 3306.03-00 Тема Employment Дата публикации 04/23/2010
Номер 201016075 UILC 6231.03-00 Тема Partnership Item Дата публикации 04/23/2010
Номер 201016074 UILC 59.07-00 Тема Tax Benefit Rule Дата публикации 04/23/2010
Номер 201016073 UILC 661.01-00 Тема Amounts Paid, Credited, or Required to Be Distributed Дата публикации 04/23/2010
Номер 201016073 UILC 662.00-00 Тема Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus Дата публикации 04/23/2010
Номер 201016072 UILC 904.00-00 Тема Limitation on Credit Дата публикации 04/23/2010
Номер 201016071 UILC 6226.03-00 Тема Partners Treated as Parties Дата публикации 04/23/2010
Номер 201016070 UILC 6222.01-00 Тема Notification Дата публикации 04/23/2010
Номер 201016069 UILC 7122.00-00 Тема Offers in Compromises Дата публикации 04/23/2010
Номер 201016069 UILC 6103.11-01 Тема Accepted Offers-in-Compromise Дата публикации 04/23/2010
Номер 201016068 UILC 6402.04-01 Тема Timing Дата публикации 04/23/2010
Номер 201016067 UILC 6227.00-00 Тема Administrative Adjustments Requests Дата публикации 04/23/2010
Номер 201016066 UILC 6221.00-00 Тема Tax Treatment Determined At Partnership Level Дата публикации 04/23/2010
Номер 201016065 UILC 6601.00-00 Тема Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) Дата публикации 04/23/2010
Номер 201016064 UILC 6230.03-01 Тема Time for Filing Claim Дата публикации 04/23/2010
Номер 201016063 UILC 6402.04-00 Тема Requirement That a Claim Be Filed Дата публикации 04/23/2010
Номер 201016062 UILC 905.01-00 Тема Year in Which Credit Taken Дата публикации 04/23/2010
Номер 201016061 UILC 6621.05-00 Тема Net Rate Interest Netting - Overpaid Estimated Taxes Дата публикации 04/23/2010
Номер 201016060 UILC 6335.10-00 Тема Notice Дата публикации 04/23/2010
Номер 201016059 UILC 6228.02-00 Тема Period for Filing Petition Дата публикации 04/23/2010
Номер 201016058 UILC 6230.01-00 Тема Coordination with Deficiency Proceedings Дата публикации 04/23/2010
Номер 201016057 UILC 6224.01-01 Тема Settlement Agreement Дата публикации 04/23/2010