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 |
|---|---|---|---|
| 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 |
| 201005028 | 368.01-01 | Using Stock of Corporation Controlling Acquiring Corporation | 02/05/2010 |
| 201005028 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 02/05/2010 |
| 201005027 | 1362.01-03 | Late Elections | 02/05/2010 |
| 201005026 | 472.01-00 | Election | 02/05/2010 |
| 201005026 | 9100.11-00 | Section 472; LIFO Election | 02/05/2010 |
| 201005025 | 1362.02-03 | Passive Investment Income | 02/05/2010 |
| 201005024 | 115.00-00 | Income of States, Municipalities, etc. | 02/05/2010 |
| 201005024 | 115.03-00 | Essential Governmental Function | 02/05/2010 |
| 201005024 | 115.06-00 | Income Accruing to the State | 02/05/2010 |
| 201005024 | 170.07-05 | Governmental Units | 02/05/2010 |
| 201005023 | 851.02-00 | Gross Income Requirement | 02/05/2010 |
| 201005022 | 1504.00-00 | Definitions | 02/05/2010 |
| 201005022 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/05/2010 |
| 201005021 | 1362.01-03 | Late Elections | 02/05/2010 |
| 201005020 | 1362.01-03 | Late Elections | 02/05/2010 |
| 201005019 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/05/2010 |
