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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.
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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201013045 | 168.35-00 | Retirements | 04/02/2010 |
| 201013044 | 6230.03-00 | Claims Arising Out of Erroneous Computations | 04/02/2010 |
| 201013044 | 6230.03-01 | Time for Filing Claim | 04/02/2010 |
| 201013043 | 7701.00-00 | Definitions | 04/02/2010 |
| 201013042 | 6110.01-00 | Inspection of Written Determinations and Background File Documents | 04/02/2010 |
| 201013041 | 6231.03-00 | Partnership Item | 04/02/2010 |
| 201013040 | 6231.07-00 | Tax Matters Partner | 04/02/2010 |
| 201013039 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 04/02/2010 |
| 201013038 | 1031.02-00 | Like Kind Property | 04/02/2010 |
| 201013038 | 1031.05-00 | Deferred Exchanges | 04/02/2010 |
| 201013037 | 451.13-00 | Prepaid and Advance Income | 04/02/2010 |
| 201013036 | 611.01-00 | Oil, Gas, or Minerals--General | 04/02/2010 |
| 201013035 | 263A.01-00 | Activities Subject to Capitalization | 04/02/2010 |
| 201013035 | 263A.04-05 | Simplified Production Method | 04/02/2010 |
| 201013034 | 301.00-00 | Distributions of Property | 04/02/2010 |
| 201013034 | 305.03-00 | Distributions in Lieu of Money | 04/02/2010 |
| 201013033 | 691.00-00 | Recipients of Income in Respect of Decedents | 04/02/2010 |
| 201013032 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/02/2010 |
| 201013031 | 1362.01-03 | Late Elections | 04/02/2010 |
| 201013030 | 2601.03-01 | Irrevocable Trusts | 04/02/2010 |
| 201013030 | 1001.02-07 | Property Differing Materially | 04/02/2010 |
| 201013029 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 04/02/2010 |
| 201013029 | 1502.75-00 | Filing Requirements | 04/02/2010 |
| 201013028 | 1502.75-00 | Filing Requirements | 04/02/2010 |
| 201013027 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/02/2010 |
