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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 |
|---|---|---|---|
| 200702002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2007 |
| 200702001 | 468A.04-02 | Revised Schedules | 01/12/2007 |
| 200701037 | 408.00-00 | Individual Retirement Accounts | 01/05/2007 |
| 200701037 | 408.03-00 | Rollover Contributions | 01/05/2007 |
| 200701036 | 408.00-00 | Individual Retirement Accounts | 01/05/2007 |
| 200701035 | 412.00-00 | Minimum Funding Standards | 01/05/2007 |
| 200701034 | 412.00-00 | Minimum Funding Standards | 01/05/2007 |
| 200701033 | 507.04-00 | Termination Under Section 507(b)(1)(B) | 01/05/2007 |
| 200701032 | 7701.00-00 | Definitions | 01/05/2007 |
| 200701031 | 472.00-00 | Last-In, First-Out Inventories | 01/05/2007 |
| 200701031 | 472.08-00 | Dollar Value Method | 01/05/2007 |
| 200701031 | 472.08-04 | Link-Chain Method | 01/05/2007 |
| 200701031 | 472.08-06 | Methods for Determining Current-Year Cost | 01/05/2007 |
| 200701030 | 1.12-00 | Other | 01/05/2007 |
| 200701030 | 9100.22-00 | Other | 01/05/2007 |
| 200701029 | 468A.04-02 | Revised Schedules | 01/05/2007 |
| 200701028 | 1362.04-00 | Inadvertent Terminations | 01/05/2007 |
| 200701027 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 01/05/2007 |
| 200701026 | 832.15-00 | Interinsurers or Reciprocal Underwriters | 01/05/2007 |
| 200701025 | 9100.22-00 | Other | 01/05/2007 |
| 200701025 | 1503.04-04 | Dual Resident Corporation | 01/05/2007 |
| 200701024 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2007 |
| 200701024 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 01/05/2007 |
| 200701024 | 851.00-00 | Definition of Regulated Investment Company | 01/05/2007 |
| 200701023 | 1362.01-03 | Late Elections | 01/05/2007 |
