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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 |
|---|---|---|---|
| 200924006 | 2056.07-01 | Effective Election | 06/12/2009 |
| 200924006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/12/2009 |
| 200924005 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 06/12/2009 |
| 200924004 | 1362.01-03 | Late Elections | 06/12/2009 |
| 200924003 | 1362.01-03 | Late Elections | 06/12/2009 |
| 200924002 | 892.02-00 | Exempt vs. Nonexempt Income Under Section 892 | 06/12/2009 |
| 200924001 | 1362.01-03 | Late Elections | 06/12/2009 |
| 200923060 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923059 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923058 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923057 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 06/05/2009 |
| 200923056 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/05/2009 |
| 200923056 | 408.03-00 | Rollover Contributions | 06/05/2009 |
| 200923055 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923054 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923053 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923052 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923051 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923050 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923049 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923048 | 6223.00-00 | Notice to Partners of Proceedings | 06/05/2009 |
| 200923047 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 06/05/2009 |
| 200923046 | 6229.02-00 | Extension by Agreement | 06/05/2009 |
| 200923045 | 63.01.00-00 | PRIORITY: Insolvency (31 U.S.C. sec. 3713) | 06/05/2009 |
| 200923044 | 6228.05-00 | Other Requests | 06/05/2009 |
