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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 |
|---|---|---|---|
| 200820004 | 2518.02-00 | Disclaimer of Less than an Entire Interest | 05/16/2008 |
| 200820004 | 2642.00-00 | Inclusion Ratio | 05/16/2008 |
| 200820004 | 2652.01-00 | Transferor Defined | 05/16/2008 |
| 200820004 | 2652.01-02 | Special Election for QTIP | 05/16/2008 |
| 200820003 | 2518.00-00 | Disclaimers | 05/16/2008 |
| 200820003 | 2518.02-00 | Disclaimer of Less than an Entire Interest | 05/16/2008 |
| 200820003 | 2642.00-00 | Inclusion Ratio | 05/16/2008 |
| 200820003 | 2652.01-00 | Transferor Defined | 05/16/2008 |
| 200820003 | 2652.01-02 | Special Election for QTIP | 05/16/2008 |
| 200820002 | 468A.04-00 | Ruling Amount | 05/16/2008 |
| 200820001 | 754.02-00 | Timeliness of Election | 05/16/2008 |
| 200820001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/16/2008 |
| 200820001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/16/2008 |
| 200819023 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 05/09/2008 |
| 200819022 | 9999.98-00 | Not Able to Identify Under Present List | 05/09/2008 |
| 200819021 | 9999.98-00 | Not Able to Identify Under Present List | 05/09/2008 |
| 200819020 | 408.03-00 | Rollover Contributions | 05/09/2008 |
| 200819019 | 412.06-00 | Minimum Funding Waiver | 05/09/2008 |
| 200819018 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 05/09/2008 |
| 200819017 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 05/09/2008 |
| 200819017 | 4958.00-00 | Excess Benefit Transaction | 05/09/2008 |
| 200819016 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 05/09/2008 |
| 200819016 | 6511.05-00 | Amended or Supplemental Claims | 05/09/2008 |
| 200819015 | 337.16-00 | Loss Disallowance | 05/09/2008 |
| 200819015 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 05/09/2008 |
