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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 |
|---|---|---|---|
| 200851004 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 12/19/2008 |
| 200851003 | 1362.01-02 | Election After Termination | 12/19/2008 |
| 200851002 | 7701.00-00 | Definitions | 12/19/2008 |
| 200851002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2008 |
| 200851002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/19/2008 |
| 200851001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2008 |
| 200851001 | 469.00-00 | Passive Activity Losses and Credits Limited | 12/19/2008 |
| 200851001 | 469.03-00 | Passive Activity Defined | 12/19/2008 |
| 200851001 | 469.03-03 | Definition of Activity | 12/19/2008 |
| 200850059 | 501.03-30 | Organizational and Operational Tests | 12/12/2008 |
| 200850058 | 401.06-00 | Required Distributions | 12/12/2008 |
| 200850058 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 12/12/2008 |
| 200850058 | 408.03-00 | Rollover Contributions | 12/12/2008 |
| 200850057 | 408.03-00 | Rollover Contributions | 12/12/2008 |
| 200850056 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 12/12/2008 |
| 200850055 | 408.03-00 | Rollover Contributions | 12/12/2008 |
| 200850054 | 408.03-00 | Rollover Contributions | 12/12/2008 |
| 200850053 | 408.03-00 | Rollover Contributions | 12/12/2008 |
| 200850053 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 12/12/2008 |
| 200850052 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/12/2008 |
| 200850051 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 12/12/2008 |
| 200850051 | 403.05-00 | Rollover Amounts | 12/12/2008 |
| 200850050 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/12/2008 |
| 200850049 | 509.02-02 | Supporting Organizations | 12/12/2008 |
| 200850049 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 12/12/2008 |
