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
200029007 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/21/2000
200029007 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 07/21/2000
200029007 6665.00-00 Applicable Rules 07/21/2000
200029006 817.08-04 Look-Through Diversification 07/21/2000
200029005 51.49.03-00 LIENS: Removal: Release 07/21/2000
200029005 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 07/21/2000
200029004 7436.00-00 Proceedings for Determination of Employment Status 07/21/2000
200029002 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 07/21/2000
200029001 3121.01-00 Wages 07/21/2000
200029001 3121.01-19 When Paid and Received 07/21/2000
200029001 3306.02-00 Wages 07/21/2000
200029001 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 07/21/2000
200029001 7405.00-00 Action for Recovery of Erroneous Refunds 07/21/2000
200028043 4945.04-04 Grants to Individuals 07/14/2000
200028042 414.03-00 Employees of Businesses Under Common Control 07/14/2000
200028041 401.06-00 Required Distributions 07/14/2000
200028041 401.06-02 Employee Dies Before Entire Interest Distributed 07/14/2000
200028040 401.06-00 Required Distributions 07/14/2000
200028040 401.06-02 Employee Dies Before Entire Interest Distributed 07/14/2000
200028039 4951.04-00 Self-Dealing 07/14/2000
200028039 4952.04-00 Taxable Expenditure 07/14/2000
200028039 4953.02-00 Excess Contribution 07/14/2000
200028038 507.03-00 Termination Under Section 507(b)(1)(A) 07/14/2000
200028038 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/14/2000
200028038 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/14/2000

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