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 201005040 UILC 6222.03-00 Тема Effect of Failure to Notify Дата публикации 02/05/2010
Номер 201005039 UILC 38.00-00 Тема General Business Credit Дата публикации 02/05/2010
Номер 201005038 UILC 6224.01-01 Тема Settlement Agreement Дата публикации 02/05/2010
Номер 201005037 UILC 6661.02-02 Тема R 1989 Adequate Disclosure Дата публикации 02/05/2010
Номер 201005037 UILC 6662.00-00 Тема Accuracy-related penalty Дата публикации 02/05/2010
Номер 201005037 UILC 6664.01-00 Тема Definition of Underpayment Дата публикации 02/05/2010
Номер 201005036 UILC 6501.03-01 Тема Date Return Filed Дата публикации 02/05/2010
Номер 201005035 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010
Номер 201005034 UILC 6205.00-00 Тема Special Rules Applicable to Certain Employment Taxes Дата публикации 02/05/2010
Номер 201005033 UILC 6224.01-01 Тема Settlement Agreement Дата публикации 02/05/2010
Номер 201005032 UILC 6231.13-00 Тема Items Cease to Be Partnership Items in Certain Cases Дата публикации 02/05/2010
Номер 201005031 UILC 6229.00-00 Тема Period of Limitations for Making Assessments Дата публикации 02/05/2010
Номер 201005030 UILC 6229.07-00 Тема Assessment of Partnership Items, Converted to Nonpartnership Items Дата публикации 02/05/2010
Номер 201005029 UILC 09.00.00-00 Тема BANKRUPTCY CODE CASES Дата публикации 02/05/2010
Номер 201005028 UILC 368.01-01 Тема Using Stock of Corporation Controlling Acquiring Corporation Дата публикации 02/05/2010
Номер 201005028 UILC 1042.00-00 Тема Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives Дата публикации 02/05/2010
Номер 201005027 UILC 1362.01-03 Тема Late Elections Дата публикации 02/05/2010
Номер 201005026 UILC 472.01-00 Тема Election Дата публикации 02/05/2010
Номер 201005026 UILC 9100.11-00 Тема Section 472; LIFO Election Дата публикации 02/05/2010
Номер 201005025 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 02/05/2010
Номер 201005024 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 02/05/2010
Номер 201005024 UILC 115.03-00 Тема Essential Governmental Function Дата публикации 02/05/2010
Номер 201005024 UILC 115.06-00 Тема Income Accruing to the State Дата публикации 02/05/2010
Номер 201005024 UILC 170.07-05 Тема Governmental Units Дата публикации 02/05/2010
Номер 201005023 UILC 851.02-00 Тема Gross Income Requirement Дата публикации 02/05/2010