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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200906009 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 02/06/2009 |
| 200906008 | 642.03-00 | Charitable Deduction | 02/06/2009 |
| 200906007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/06/2009 |
| 200906006 | 1502.13-00 | Intercompany Transactions | 02/06/2009 |
| 200906006 | 1502.50-00 | Life and Non-Life | 02/06/2009 |
| 200906005 | 1362.01-03 | Late Elections | 02/06/2009 |
| 200906004 | 3231.01-00 | Employers v. Not Employers | 02/06/2009 |
| 200906003 | 1362.01-03 | Late Elections | 02/06/2009 |
| 200906002 | 7701.00-00 | Definitions | 02/06/2009 |
| 200906002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2009 |
| 200906001 | 7702.00-00 | Life Insurance Contract Defined | 02/06/2009 |
| 200906001 | 7702A.00-00 | Modified Endowment Contracts | 02/06/2009 |
| 200905040 | 402.08-00 | Rollover Contributions | 01/30/2009 |
| 200905040 | 402.08-05 | By a Surviving Spouse | 01/30/2009 |
| 200905039 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/30/2009 |
| 200905038 | 408.03-00 | Rollover Contributions | 01/30/2009 |
| 200905037 | 408.03-00 | Rollover Contributions | 01/30/2009 |
| 200905036 | 408.03-00 | Rollover Contributions | 01/30/2009 |
| 200905035 | 408.03-00 | Rollover Contributions | 01/30/2009 |
| 200905034 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/30/2009 |
| 200905034 | 408A.00-00 | Roth IRA | 01/30/2009 |
| 200905033 | 501.03-24 | Scientific Organizations | 01/30/2009 |
| 200905032 | 4945.04-04 | Grants to Individuals | 01/30/2009 |
| 200905031 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/30/2009 |
| 200905030 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/30/2009 |
