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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 |
|---|---|---|---|
| 200651005 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/22/2006 |
| 200651004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/22/2006 |
| 200651003 | 61.00-00 | Gross Income v. Not Gross Income | 12/22/2006 |
| 200651003 | 6041.00-00 | Information at Source | 12/22/2006 |
| 200651002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/22/2006 |
| 200651002 | 860D.01-00 | Election | 12/22/2006 |
| 200651001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/22/2006 |
| 200651001 | 7701.00-00 | Definitions | 12/22/2006 |
| 200650027 | 501.04-01 | Local Associations of Employees | 12/15/2006 |
| 200650026 | 4945.04-04 | Grants to Individuals | 12/15/2006 |
| 200650025 | 408.03-00 | Rollover Contributions | 12/15/2006 |
| 200650024 | 408.03-00 | Rollover Contributions | 12/15/2006 |
| 200650023 | 402.08-00 | Rollover Contributions | 12/15/2006 |
| 200650023 | 72.20-01 | Age 59 1/2 | 12/15/2006 |
| 200650023 | 408.03-00 | Rollover Contributions | 12/15/2006 |
| 200650022 | 408.01-00 | Exclusive Benefit of Individual or His Beneficiary | 12/15/2006 |
| 200650021 | 408.03-00 | Rollover Contributions | 12/15/2006 |
| 200650020 | 408.03-00 | Rollover Contributions | 12/15/2006 |
| 200650019 | 408.03-00 | Rollover Contributions | 12/15/2006 |
| 200650018 | 4943.04-01 | Taxable Period | 12/15/2006 |
| 200650017 | 385.04-06 | Other Instruments | 12/15/2006 |
| 200650017 | 305.10-00 | Stripped Preferred Stock | 12/15/2006 |
| 200650017 | 1286.00-00 | Tax Treatment of Stripped Bonds | 12/15/2006 |
| 200650017 | 7701.03-11 | Fixed Investment Trusts | 12/15/2006 |
| 200650017 | 7701.00-00 | Definitions | 12/15/2006 |
