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
201005051 355.01-00 Spin-Off 02/05/2010
201005050 6229.05-00 Unidentified Partner 02/05/2010
201005049 01.00.00-00 ADMINISTRATION 02/05/2010
201005048 6205.00-00 Special Rules Applicable to Certain Employment Taxes 02/05/2010
201005047 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 02/05/2010
201005046 6020.02-00 Return Prepared by IRS Personnel 02/05/2010
201005045 6231.03-00 Partnership Item 02/05/2010
201005044 6230.01-00 Coordination with Deficiency Proceedings 02/05/2010
201005043 6231.03-00 Partnership Item 02/05/2010
201005042 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 02/05/2010
201005041 6402.00-00 Authority to Make Credits or Refunds 02/05/2010
201005040 6222.03-00 Effect of Failure to Notify 02/05/2010
201005039 38.00-00 General Business Credit 02/05/2010
201005038 6224.01-01 Settlement Agreement 02/05/2010
201005037 6661.02-02 R 1989 Adequate Disclosure 02/05/2010
201005037 6662.00-00 Accuracy-related penalty 02/05/2010
201005037 6664.01-00 Definition of Underpayment 02/05/2010
201005036 6501.03-01 Date Return Filed 02/05/2010
201005035 7701.00-00 Definitions 02/05/2010
201005034 6205.00-00 Special Rules Applicable to Certain Employment Taxes 02/05/2010
201005033 6224.01-01 Settlement Agreement 02/05/2010
201005032 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 02/05/2010
201005031 6229.00-00 Period of Limitations for Making Assessments 02/05/2010
201005030 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 02/05/2010
201005029 09.00.00-00 BANKRUPTCY CODE CASES 02/05/2010

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