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
202044010 6221.00-00 Tax Treatment Determined At Partnership Level 10/30/2020
202044010 6226.00-00 Judicial Review of Final Partnership Administrative Adjustments 10/30/2020
202044010 6663.00-00 Fraud Penalty 10/30/2020
202044009 6221B.00-00 Tax Treatment Determined At Partnership Level-BBA 10/30/2020
202044009 6225B.01-00 Determination of Imputed Underpayments - BBA 10/30/2020
202044009 6226B.01-00 Adjustments Taken into Account by Partner 10/30/2020
202044009 6233B.00-00 Interest and Penalties 10/30/2020
202044009 6663.00-00 Fraud Penalty 10/30/2020
202044008 6502.00-00 Collection After Assessment (Timely v. Not Timely) 10/30/2020
202044008 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 10/30/2020
202044007 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/30/2020
202044007 6676.00-00 Erroneous claim for refund or credit 10/30/2020
202044006 9100.00-00 Extension of Time for Making Certain Elections 10/30/2020
202044005 614.04-00 Aggregating Non-Operating Mineral Interests 10/30/2020
202044004 9100.00-00 Extension of Time for Making Certain Elections 10/30/2020
202044004 9100.20-00 Section 1502; Election to File Consolidated Return 10/30/2020
202044003 1362.00-00 Election by Small Business Corporation 10/30/2020
202044003 1362.04-00 Inadvertent Terminations 10/30/2020
202044002 7701.03-00 Association v. Trust 10/30/2020
202044002 7701.03-06 Liquidating Trusts 10/30/2020
202044001 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/30/2020
202044001 401.06-02 Employee Dies Before Entire Interest Distributed 10/30/2020
202044001 403.04-06 Distribution Requirements 10/30/2020
202044001 408.02-01 Benefit Distributions 10/30/2020
202044000 6110.00-00 Index for Public Inspection of Written Determination 10/30/2020

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