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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201024061 1311.00-00 Correction of Error 06/18/2010
201024060 6233.00-00 Extension to Entities Filing Partnership Returns, Etc. 06/18/2010
201024059 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 06/18/2010
201024058 6231.03-00 Partnership Item 06/18/2010
201024057 6330.00-00 Collection Due Process - Levy 06/18/2010
201024056 904.05-06 Recapture of Overall Foreign Losses of a Domestic Trust 06/18/2010
201024055 9115.32-00 Property of the Estate (Section 541) 06/18/2010
201024054 7122.00-00 Offers in Compromises 06/18/2010
201024053 7701.03-08 Ordinary Trusts 06/18/2010
201024052 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/18/2010
201024051 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/18/2010
201024050 3402.20-00 Withholding on Payments of Indian Casino Profits 06/18/2010
201024049 446.33-00 Hedging transactions 06/18/2010
201024048 3121.01-00 Wages 06/18/2010
201024047 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/18/2010
201024046 7430.00-00 Awarding of Court Costs and Certain Fees 06/18/2010
201024045 61.00-00 Gross Income v. Not Gross Income 06/18/2010
201024045 451.14-04 Constructive Receipt; Compensation 06/18/2010
201024044 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024044 2601.04-00 Transitional Rules 06/18/2010
201024044 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024044 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024044 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010
201024044 1223.00-00 Holding Period of Capital Assets 06/18/2010
201024043 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010

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