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
200947058 3121.00-00 Definitions 11/20/2009
200947058 3121.02-04 Federal Civilian Employees 11/20/2009
200947057 170.14-00 Qualified Conservation Contribution 11/20/2009
200947056 36.00-00 First-Time Homebuyer Credit 11/20/2009
200947055 7201.30-00 Willfulness 11/20/2009
200947054 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 11/20/2009
200947053 170.14-01 Qualified Real Property Interest 11/20/2009
200947052 6231.02-00 Partner 11/20/2009
200947051 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 11/20/2009
200947050 6223.00-00 Notice to Partners of Proceedings 11/20/2009
200947049 6063.00-00 Signing of Partnership Returns 11/20/2009
200947048 6227.00-00 Administrative Adjustments Requests 11/20/2009
200947047 6227.00-00 Administrative Adjustments Requests 11/20/2009
200947046 6224.01-03 Binds All Partners 11/20/2009
200947045 6227.02-00 Request for Tax Matters Partner 11/20/2009
200947044 6231.05-00 Affected Item 11/20/2009
200947043 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 11/20/2009
200947042 275.00-00 Certain Taxes (Allowed v. Disallowed) 11/20/2009
200947041 512.01-00 Exception, Additions, and Limitations on Unrelated Income 11/20/2009
200947040 6221.00-00 Tax Treatment Determined At Partnership Level 11/20/2009
200947039 6513.00-00 Time Return Deemed Filed and Tax Considered Paid 11/20/2009
200947039 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/20/2009
200947038 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 11/20/2009
200947038 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/20/2009
200947037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009

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