Dataset 4434

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Metadata
  • Title: IRS_Written_Determinations
  • Publisher: Department of the Treasury
  • Description: 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. In general, there are three types of IRS written determinations: (1) Taxpayer-specific rulings or determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. See Rev. Proc. 2008-1 and Rev.Proc. 2008-4 for more information about these guidelines. (2) Technical advice memoranda (TAM) are written memoranda furnished by the National Office of the IRS upon request of a district director or chief appeals officer pursuant to annual review procedures. See Rev. Proc. 2008-2 for more information about these procedures. (3) Chief Counsel Advice (CCA) materials are written advice or instructions prepared by the Office of Chief Counsel and issued to field or service center employees of the IRS or Office of Chief Counsel. See the Chief Counsel Advice Training Materials for more information about CCAs.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.
  • Keywords: law, irs, hearings, decisions
  • Homepage: http://www.data.gov/details/4434
  • Source: http://data-gov.tw.rpi.edu/raw/92/data-92.rdf#entry4434
  • Parent Dataset:
RDF data
Links
  • Demos:
Facts about Dataset 4434RDF feed
92/agencyDepartment of the Treasury  +
92/agency data series pagehttp://www.irs.gov/app/picklist/list/writtenDeterminations.html  +
92/agency program pagehttp://www.irs.gov  +
92/applicable agency information quality guideline designationInternal Revenue Service
92/categoryLaw Enforcement, Courts, and Prisons  +
92/citationHttp://www.irs.gov/app/picklist/list/writtenDeterminations.html  +
92/collection modecomputer
92/data dictionary variable listhttp://www.irs.gov/app/picklist/list/writtenDeterminations.html  +
92/data extraction access pointhttp://www.irs.gov/app/picklist/list/writtenDeterminations.html  +
92/data gov data category typeTool Catalog  +
92/data quality certificationYes  +
92/date released01/08/1999  +
92/date updated02/04/2011  +
92/descriptionIRS Written Determinations are documents t 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. In general, there are three types of IRS written determinations: (1) Taxpayer-specific rulings or determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. See Rev. Proc. 2008-1 and Rev.Proc. 2008-4 for more information about these guidelines. (2) Technical advice memoranda (TAM) are written memoranda furnished by the National Office of the IRS upon request of a district director or chief appeals officer pursuant to annual review procedures. See Rev. Proc. 2008-2 for more information about these procedures. (3) Chief Counsel Advice (CCA) materials are written advice or instructions prepared by the Office of Chief Counsel and issued to field or service center employees of the IRS or Office of Chief Counsel. See the Chief Counsel Advice Training Materials for more information about CCAs.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. tems cannot be used or cited as precedent.
92/frequencyweekly  +
92/geographic coverageUnited States
92/keywordslaw, irs, hearings, decisions
92/privacy and confidentialityYes  +
92/specialized data category designationResearch
92/subagencyInternal Revenue Service  +
92/technical documentationhttp://www.irs.gov/app/picklist/list/writtenDeterminations.html
92/time period1999-2011
92/titleIRS Written Determinations  +
92/unique id4434  +
92/unit of analysisdeterminations
92/urlhttp://www.data.gov/details/4434  +
Datagov id4434  +
Dc:identifierdgtwc4434  +
Dcterms:identifierdgtwc4434, and datagov4434
Dcterms:publisherDepartment of the Treasury  +
Dcterms:relationURLSHA1/fe623cf7a36546e1c9e79050edcd637a1ef5936d  +
Dcterms:sourceHttp://data-gov.tw.rpi.edu/raw/92/data-92.rdf  +
Dcterms:subjectlaw  +, irs  +, hearings  +, and decisions  +
Dgtwc:linked data entry pointHttp://data-gov.tw.rpi.edu/vocab/Dataset 4434  +
Dgtwc id4434  +
Foaf:nameIRS_Written_Determinations
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