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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.
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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201107031 | 408.03-00 | Rollover Contributions | 02/18/2011 |
| 201107030 | 501.07-00 | Social Clubs | 02/18/2011 |
| 201107029 | 501.07-00 | Social Clubs | 02/18/2011 |
| 201107028 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/18/2011 |
| 201107028 | 501.06-01 | Performance of Particular Services for Members | 02/18/2011 |
| 201107027 | 412.00-00 | Minimum Funding Standards | 02/18/2011 |
| 201107026 | 125.00-00 | Cafeteria Plans | 02/18/2011 |
| 201107025 | 4251.02-00 | Liability for Payment of Tax | 02/18/2011 |
| 201107024 | 7609.02-01 | Exceptions to Notice | 02/18/2011 |
| 201107023 | 6224.01-04 | Ancillary Consistent Agreements | 02/18/2011 |
| 201107022 | 7506.00-00 | Administration of Real Estate Acquired by U.S. | 02/18/2011 |
| 201107021 | 6223.00-00 | Notice to Partners of Proceedings | 02/18/2011 |
| 201107020 | 6501.08-11 | Execution of Waiver on Joint Return | 02/18/2011 |
| 201107019 | 6331.00-00 | Levy and Distraint | 02/18/2011 |
| 201107019 | 6343.00-00 | Authority to Release Levy | 02/18/2011 |
| 201107019 | 9999.00-00 | Miscellaneous Issues | 02/18/2011 |
| 201107018 | 09.00.00-00 | BANKRUPTCY CODE CASES | 02/18/2011 |
| 201107017 | 6231.01-01 | Exception for Small Partnerships | 02/18/2011 |
| 201107016 | 6231.07-00 | Tax Matters Partner | 02/18/2011 |
| 201107015 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 02/18/2011 |
| 201107014 | 6321.00-00 | Lien for Taxes (Lien Right v. No Lien Right) | 02/18/2011 |
| 201107014 | 6331.00-00 | Levy and Distraint | 02/18/2011 |
| 201107013 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 02/18/2011 |
| 201107012 | 851.02-00 | Gross Income Requirement | 02/18/2011 |
| 201107011 | 61.00-00 | Gross Income v. Not Gross Income | 02/18/2011 |
