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 |
|---|---|---|---|
| 200839010 | 1362.01-03 | Late Elections | 09/26/2008 |
| 200839009 | 115.00-00 | Income of States, Municipalities, etc. | 09/26/2008 |
| 200839008 | 1362.04-00 | Inadvertent Terminations | 09/26/2008 |
| 200839007 | 1362.01-03 | Late Elections | 09/26/2008 |
| 200839006 | 115.00-00 | Income of States, Municipalities, etc. | 09/26/2008 |
| 200839005 | 115.00-00 | Income of States, Municipalities, etc. | 09/26/2008 |
| 200839004 | 1362.01-00 | Eligible v. Ineligible | 09/26/2008 |
| 200839004 | 1362.01-03 | Late Elections | 09/26/2008 |
| 200839003 | 1362.01-03 | Late Elections | 09/26/2008 |
| 200839003 | 7701.00-00 | Definitions | 09/26/2008 |
| 200839003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/26/2008 |
| 200839002 | 1362.04-00 | Inadvertent Terminations | 09/26/2008 |
| 200839001 | 6325.05-00 | Conclusive Effect | 09/26/2008 |
| 200838028 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 09/19/2008 |
| 200838027 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC | 09/19/2008 |
| 200838026 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 09/19/2008 |
| 200838026 | 2511.11-00 | Gift of Remainder | 09/19/2008 |
| 200838025 | 468A.04-00 | Ruling Amount | 09/19/2008 |
| 200838024 | 2632.01-00 | Time and Manner of Allocation | 09/19/2008 |
| 200838024 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2008 |
| 200838023 | 2652.00-00 | Other Definitions | 09/19/2008 |
| 200838023 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2008 |
| 200838022 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/19/2008 |
| 200838021 | 2642.00-00 | Inclusion Ratio | 09/19/2008 |
| 200838021 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2008 |
