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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.
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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200925003 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 06/19/2009 |
| 200925002 | 385.00-00 | Treatment of Certain Interests in Corporations as Stock or Indebtedness | 06/19/2009 |
| 200925002 | 385.01-00 | Debt v. Equity | 06/19/2009 |
| 200925002 | 385.04-04 | Adjustable Rate Preferred Stock | 06/19/2009 |
| 200925001 | 107.00-00 | Rental Value of Parsonage (Excluded v. Not Excluded) | 06/19/2009 |
| 200924063 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924062 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/12/2009 |
| 200924062 | 408A.00-00 | Roth IRA | 06/12/2009 |
| 200924061 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/12/2009 |
| 200924060 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924059 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924058 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924057 | 408.03-00 | Rollover Contributions | 06/12/2009 |
| 200924056 | 408.03-00 | Rollover Contributions | 06/12/2009 |
| 200924055 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924054 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924053 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924052 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924051 | 7609.02-01 | Exceptions to Notice | 06/12/2009 |
| 200924050 | 6103.03-00 | Disclosure to Taxpayer's Designee | 06/12/2009 |
| 200924049 | 6213.09-00 | Coordination with Bankruptcy Code | 06/12/2009 |
| 200924048 | 6103.09-01 | Disclosure for use in Criminal Investigations | 06/12/2009 |
| 200924047 | 6502.00-00 | Collection After Assessment (Timely v. Not Timely) | 06/12/2009 |
| 200924047 | 6213.01-00 | Petition to Tax Court | 06/12/2009 |
| 200924047 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 06/12/2009 |
