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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 |
|---|---|---|---|
| 200520039 | 414.07-00 | Governmental Plan | 05/20/2005 |
| 200520038 | 408.03-00 | Rollover Contributions | 05/20/2005 |
| 200520037 | 408.03-00 | Rollover Contributions | 05/20/2005 |
| 200520036 | 414.09-00 | Certain Employee Contributions | 05/20/2005 |
| 200520035 | 269.00-00 | Acquisitions Made to Evade or Avoid Income Tax | 05/20/2005 |
| 200520035 | 367.01-00 | Transfer to Foreign Corporations Subject to Section 367(a) | 05/20/2005 |
| 200520035 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 05/20/2005 |
| 200520035 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 05/20/2005 |
| 200520035 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 05/20/2005 |
| 200520034 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 05/20/2005 |
| 200520034 | 501.31-01 | Domestic Fraternal Societies | 05/20/2005 |
| 200520033 | 501.07-05 | Business with Nonmembers | 05/20/2005 |
| 200520032 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 05/20/2005 |
| 200520031 | 501.03-08 | Educational Organizations | 05/20/2005 |
| 200520030 | 501.03-08 | Educational Organizations | 05/20/2005 |
| 200520029 | 3231.01-00 | Employers v. Not Employers | 05/20/2005 |
| 200520028 | 3231.01-00 | Employers v. Not Employers | 05/20/2005 |
| 200520027 | 3231.01-00 | Employers v. Not Employers | 05/20/2005 |
| 200520026 | 3231.01-00 | Employers v. Not Employers | 05/20/2005 |
| 200520025 | 471.00-00 | General Rule for Inventories | 05/20/2005 |
| 200520025 | 471.06-00 | Inventories of Farmers (See Also 61) | 05/20/2005 |
| 200520025 | 471.06-02 | Farm-Price Method | 05/20/2005 |
| 200520024 | 877.07-00 | Ruling Submission by Expatriating Citizen | 05/20/2005 |
| 200520023 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/20/2005 |
| 200520022 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/20/2005 |
