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 |
|---|---|---|---|
| 200644008 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 11/03/2006 |
| 200644007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 11/03/2006 |
| 200644007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2006 |
| 200644006 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 11/03/2006 |
| 200644006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2006 |
| 200644005 | 1362.04-00 | Inadvertent Terminations | 11/03/2006 |
| 200644004 | 9100.22-00 | Other | 11/03/2006 |
| 200644004 | 1503.04-04 | Dual Resident Corporation | 11/03/2006 |
| 200644003 | 2601.03-01 | Irrevocable Trusts | 11/03/2006 |
| 200644003 | 2501.01-00 | Gift v. Not a Gift | 11/03/2006 |
| 200644002 | 2601.03-01 | Irrevocable Trusts | 11/03/2006 |
| 200644002 | 2501.01-00 | Gift v. Not a Gift | 11/03/2006 |
| 200644001 | 2642.00-00 | Inclusion Ratio | 11/03/2006 |
| 200644001 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2006 |
| 200643007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/27/2006 |
| 200643006 | 408.03-00 | Rollover Contributions | 10/27/2006 |
| 200643005 | 72.02-00 | Investment in Contract | 10/27/2006 |
| 200643005 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 10/27/2006 |
| 200643005 | 402.06-00 | Amounts Distributed or Made Available to Beneficiary | 10/27/2006 |
| 200643005 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 10/27/2006 |
| 200643004 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/27/2006 |
| 200643003 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/27/2006 |
| 200643002 | 408.03-00 | Rollover Contributions | 10/27/2006 |
| 200643001 | 1502.06-00 | Liability for Tax | 10/27/2006 |
| 200642012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/20/2006 |
