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 |
|---|---|---|---|
| 编号 201411034 | UILC 6342.01-00 | 主题 Surplus Proceeds | 发布日期 03/14/2014 |
| 编号 201411033 | UILC 6652.00-00 | 主题 Failure to File Certain Information Returns, Registration Statements, Etc. | 发布日期 03/14/2014 |
| 编号 201411032 | UILC 446.21-00 | 主题 Notional Principal Contracts | 发布日期 03/14/2014 |
| 编号 201411031 | UILC 6501.00-00 | 主题 Limitations on Assessment and Collection (Barred v. Not Barred) | 发布日期 03/14/2014 |
| 编号 201411030 | UILC 165.00-00 | 主题 Deductions For Losses | 发布日期 03/14/2014 |
| 编号 201411029 | UILC 6511.00-00 | 主题 Limitations on Credit or Refund (Barred v. Not Barred) | 发布日期 03/14/2014 |
| 编号 201411028 | UILC 6342.00-00 | 主题 Application of Proceeds of Levy | 发布日期 03/14/2014 |
| 编号 201411028 | UILC 6342.01-00 | 主题 Surplus Proceeds | 发布日期 03/14/2014 |
| 编号 201411027 | UILC 468B.00-00 | 主题 Special Rules For Designated Settlement Funds | 发布日期 03/14/2014 |
| 编号 201411027 | UILC 468B.02-00 | 主题 Taxation of Designated Settlement Funds | 发布日期 03/14/2014 |
| 编号 201411027 | UILC 468B.07-00 | 主题 Clarification Of Taxation of Certain Funds | 发布日期 03/14/2014 |
| 编号 201411026 | UILC 9115.11-07 | 主题 Property of Estate (Section 1207) | 发布日期 03/14/2014 |
| 编号 201411025 | UILC 469.00-00 | 主题 Passive Activity Losses and Credits Limited | 发布日期 03/14/2014 |
| 编号 201411025 | UILC 469.01-02 | 主题 Closely Held C Corporation | 发布日期 03/14/2014 |
| 编号 201411025 | UILC 469.03-03 | 主题 Definition of Activity | 发布日期 03/14/2014 |
| 编号 201411025 | UILC 469.08-00 | 主题 Material Participation Defined | 发布日期 03/14/2014 |
| 编号 201411024 | UILC 6501.08-09 | 主题 Execution by Corporate Officer | 发布日期 03/14/2014 |
| 编号 201411024 | UILC 6062.00-00 | 主题 Signing of Corporation Returns | 发布日期 03/14/2014 |
| 编号 201411023 | UILC 6103.00-00 | 主题 Confidentiality and Disclosure of Returns and Return Information | 发布日期 03/14/2014 |
| 编号 201411022 | UILC 6103.08-04 | 主题 Disclosure in Judicial or Administrative Tax Administration Proceedings | 发布日期 03/14/2014 |
| 编号 201411021 | UILC 6501.06-00 | 主题 Return Not Filed--Exception to Period of Limitations | 发布日期 03/14/2014 |
| 编号 201411020 | UILC 3121.00-00 | 主题 Definitions | 发布日期 03/14/2014 |
| 编号 201411019 | UILC 6331.00-00 | 主题 Levy and Distraint | 发布日期 03/14/2014 |
| 编号 201411018 | UILC 501.03-26 | 主题 State Instrumentalities | 发布日期 03/14/2014 |
| 编号 201411017 | UILC 6013.00-00 | 主题 Joint Returns of Income Tax by Husband and Wife | 发布日期 03/14/2014 |
