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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編號 UILC 主題 發布日期
200913036 6233.00-00 Extension to Entities Filing Partnership Returns, Etc. 03/27/2009
200913035 6233.02-00 Similar Rules in Certain Cases 03/27/2009
200913034 6231.07-00 Tax Matters Partner 03/27/2009
200913033 6703.00-00 Rules Applicable to Penalties Under Section 6700, 6701, and 6702 (See Also 6700, 6701, 6702) 03/27/2009
200913032 6231.01-01 Exception for Small Partnerships 03/27/2009
200913031 6222.03-00 Effect of Failure to Notify 03/27/2009
200913030 3121.02-07 Mandatory Coverage of State, etc., Employees 03/27/2009
200913029 6103.01-02 State or Local Employees 03/27/2009
200913029 6103.04-01 Disclosure to State Tax Officials 03/27/2009
200913029 6103.14-00 Disclosure to Contractors 03/27/2009
200913028 6707.02-02 Penalty 03/27/2009
200913027 6330.00-00 Collection Due Process - Levy 03/27/2009
200913026 6405.00-00 Reports of Refunds and Credits 03/27/2009
200913025 6229.02-00 Extension by Agreement 03/27/2009
200913024 6231.07-00 Tax Matters Partner 03/27/2009
200913023 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/27/2009
200913023 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 03/27/2009
200913022 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/27/2009
200913022 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 03/27/2009
200913021 7602.00-00 Examination of Books and Witnesses 03/27/2009
200913020 410.00-00 Minimum Participation Standards 03/27/2009
200913019 6330.00-00 Collection Due Process - Levy 03/27/2009
200913018 6230.04-00 Special Rules with Respect to Credits or Refunds 03/27/2009
200913017 6231.06-00 Computational Adjustment 03/27/2009
200913016 6224.01-04 Ancillary Consistent Agreements 03/27/2009

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