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 |
|---|---|---|---|
| 200917039 | 6231.06-00 | Computational Adjustment | 04/24/2009 |
| 200917038 | 6227.00-00 | Administrative Adjustments Requests | 04/24/2009 |
| 200917037 | 1402.01-00 | Net Earnings From Self-Employment | 04/24/2009 |
| 200917036 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 04/24/2009 |
| 200917036 | 7405.00-00 | Action for Recovery of Erroneous Refunds | 04/24/2009 |
| 200917035 | 165.03-00 | Limitations on Losses of Individuals - Transaction Entered Into For Profit | 04/24/2009 |
| 200917034 | 6330.00-00 | Collection Due Process - Levy | 04/24/2009 |
| 200917033 | 6103.09-00 | Disclosure to Federal Employees for Administration of Nontax Federal Laws | 04/24/2009 |
| 200917032 | 165.00-00 | Deductions For Losses | 04/24/2009 |
| 200917031 | 263A.03-02 | Indirect Costs | 04/24/2009 |
| 200917030 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 04/24/2009 |
| 200917029 | 1362.04-00 | Inadvertent Terminations | 04/24/2009 |
| 200917028 | 1362.04-00 | Inadvertent Terminations | 04/24/2009 |
| 200917027 | 468A.01-00 | In General | 04/24/2009 |
| 200917026 | 1362.00-00 | Election by Small Business Corporation | 04/24/2009 |
| 200917026 | 1362.01-03 | Late Elections | 04/24/2009 |
| 200917025 | 1362.01-03 | Late Elections | 04/24/2009 |
| 200917024 | 1362.04-00 | Inadvertent Terminations | 04/24/2009 |
| 200917023 | 7701.00-00 | Definitions | 04/24/2009 |
| 200917023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/24/2009 |
| 200917022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/24/2009 |
| 200917021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/24/2009 |
| 200917020 | 301.00-00 | Distributions of Property | 04/24/2009 |
| 200917020 | 301.01-00 | Dividend in Property | 04/24/2009 |
| 200917020 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 04/24/2009 |
