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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编号 UILC 主题 发布日期
200851077 6103.11-06 Disclosure for Investigative Purposes 12/19/2008
200851076 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/19/2008
200851075 6103.03-00 Disclosure to Taxpayer's Designee 12/19/2008
200851074 6331.00-00 Levy and Distraint 12/19/2008
200851073 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 12/19/2008
200851072 6601.01-02 Transferee Liability 12/19/2008
200851071 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 12/19/2008
200851070 509.02-02 Supporting Organizations 12/19/2008
200851070 4943.00-00 Excise Taxes on Excess Business Holdings 12/19/2008
200851069 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 12/19/2008
200851068 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/19/2008
200851067 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 12/19/2008
200851067 6501.08-08 Filing of Waiver by Fiduciary 12/19/2008
200851066 6212.00-00 Notice of Deficiency 12/19/2008
200851065 6221.00-00 Tax Treatment Determined At Partnership Level 12/19/2008
200851064 6212.00-00 Notice of Deficiency 12/19/2008
200851063 6212.00-00 Notice of Deficiency 12/19/2008
200851062 6664.01-00 Definition of Underpayment 12/19/2008
200851061 01.00.00-00 ADMINISTRATION 12/19/2008
200851060 1035.00-00 Exchanges of Insurance Policies 12/19/2008
200851059 3121.06-00 Agricultural Labor 12/19/2008
200851058 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 12/19/2008
200851057 417.00-00 Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements 12/19/2008
200851056 6601.03-00 Interest on Interest and Penalties (1939 Code) 12/19/2008
200851055 6331.00-00 Levy and Distraint 12/19/2008

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