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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Tìm Trợ Giúp| Số | UILC | Chủ đề | Ngày Phát Hành |
|---|---|---|---|
| 201027009 | 7701.00-00 | Definitions | 07/09/2010 |
| 201027009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/09/2010 |
| 201027008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/09/2010 |
| 201027007 | 6011.01-00 | Disclosure of Reportable Transactions | 07/09/2010 |
| 201027007 | 9300.02-00 | Arrangements purporting to be 10-or-more employer plans under section 419A(f)(6) (Notice 95-34) | 07/09/2010 |
| 201027007 | 9300.48-00 | Abusive Trust Arrangements Utilizing Cash Value Life Insurance Products Purported to Provide Welfare Benefits (Notice 2007-83) | 07/09/2010 |
| 201027006 | 1362.01-03 | Late Elections | 07/09/2010 |
| 201027005 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/09/2010 |
| 201027005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/09/2010 |
| 201027004 | 59.05-06 | Intangible Drilling and Development Expenditures | 07/09/2010 |
| 201027004 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 07/09/2010 |
| 201027004 | 9100.02-00 | Section 59(e) | 07/09/2010 |
| 201027003 | 7704.03-00 | Qualifying Income | 07/09/2010 |
| 201027002 | 9100.09-00 | Section 442; Accounting Periods | 07/09/2010 |
| 201027002 | 444.03-00 | Procedural Requirements for Making Election | 07/09/2010 |
| 201027001 | 1362.04-00 | Inadvertent Terminations | 07/09/2010 |
| 201026043 | 408.03-00 | Rollover Contributions | 07/02/2010 |
| 201026042 | 408.03-00 | Rollover Contributions | 07/02/2010 |
| 201026041 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/02/2010 |
| 201026041 | 408.00-00 | Individual Retirement Accounts | 07/02/2010 |
| 201026041 | 408A.00-00 | Roth IRA | 07/02/2010 |
| 201026040 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/02/2010 |
| 201026039 | 408.03-00 | Rollover Contributions | 07/02/2010 |
| 201026038 | 408.03-00 | Rollover Contributions | 07/02/2010 |
| 201026037 | 4945.04-04 | Grants to Individuals | 07/02/2010 |
