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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 |
|---|---|---|---|
| 200945056 | 62.00-00 | Adjusted Gross Income Defined | 11/06/2009 |
| 200945055 | 6229.00-00 | Period of Limitations for Making Assessments | 11/06/2009 |
| 200945054 | 6223.04-00 | Failure to Provide Notice | 11/06/2009 |
| 200945053 | 6223.04-02 | Proceedings Not Finished | 11/06/2009 |
| 200945052 | 7425.05-00 | Redemption by United States | 11/06/2009 |
| 200945051 | 6233.00-00 | Extension to Entities Filing Partnership Returns, Etc. | 11/06/2009 |
| 200945050 | 6227.00-00 | Administrative Adjustments Requests | 11/06/2009 |
| 200945049 | 6103.03-00 | Disclosure to Taxpayer's Designee | 11/06/2009 |
| 200945048 | 6707A.00-00 | Penalty for Failure to Include Reportable Transaction Information with Return | 11/06/2009 |
| 200945047 | 3121.01-23 | Reasonable Belief that Amount is Excludable | 11/06/2009 |
| 200945046 | 6231.07-00 | Tax Matters Partner | 11/06/2009 |
| 200945045 | 6223.04-02 | Proceedings Not Finished | 11/06/2009 |
| 200945044 | 6231.05-00 | Affected Item | 11/06/2009 |
| 200945043 | 6428.00-00 | Rate Reduction Tax Credit | 11/06/2009 |
| 200945042 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 11/06/2009 |
| 200945041 | 6651.20-00 | Return Prepared by Service | 11/06/2009 |
| 200945040 | 4975.03-00 | Prohibited Transaction | 11/06/2009 |
| 200945039 | 37.00.00-00 | FREEDOM OF INFORMATION ACT | 11/06/2009 |
| 200945038 | 37.00.00-00 | FREEDOM OF INFORMATION ACT | 11/06/2009 |
| 200945037 | 280F.04-03 | Regularly Engaged in the Business of Leasing | 11/06/2009 |
| 200945037 | 280F.05-12 | Qualified Business Use | 11/06/2009 |
| 200945037 | 280F.02-03 | Recapture of Excess Cost Recovery Deductions | 11/06/2009 |
| 200945036 | 954.03-00 | Foreign Base Company Sales Income | 11/06/2009 |
| 200945035 | 40A.00-00 | Biodiesel and Renewable Diesel Used as a Fuel | 11/06/2009 |
| 200945034 | 263A.03-02 | Indirect Costs | 11/06/2009 |
