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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 |
|---|---|---|---|
| 200607031 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 02/17/2006 |
| 200607031 | 408.03-00 | Rollover Contributions | 02/17/2006 |
| 200607030 | 408.03-00 | Rollover Contributions | 02/17/2006 |
| 200607029 | 412.06-00 | Minimum Funding Waiver | 02/17/2006 |
| 200607028 | 4941.04-00 | Definition of Self-Dealing | 02/17/2006 |
| 200607027 | 507.00-00 | Termination of Private Foundation Status | 02/17/2006 |
| 200607027 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/17/2006 |
| 200607027 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/17/2006 |
| 200607027 | 4942.00-00 | Taxes on Failure to Distribute Income | 02/17/2006 |
| 200607027 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 02/17/2006 |
| 200607026 | 4945.04-04 | Grants to Individuals | 02/17/2006 |
| 200607025 | 6033.01-00 | Exempt v. Non Exempt From Filing | 02/17/2006 |
| 200607024 | 6033.01-00 | Exempt v. Non Exempt From Filing | 02/17/2006 |
| 200607023 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/17/2006 |
| 200607022 | 6033.00-00 | Returns by Exempt Organizations (Section 501 Organizations) | 02/17/2006 |
| 200607022 | 6033.01-00 | Exempt v. Non Exempt From Filing | 02/17/2006 |
| 200607021 | 263A.07-00 | Change in Method of Accounting under Section 263A | 02/17/2006 |
| 200607021 | 263A.04-00 | Allocation Methods | 02/17/2006 |
| 200607021 | 263A.04-05 | Simplified Production Method | 02/17/2006 |
| 200607021 | 471.09-00 | Items Includible v. Not Includible in Inventory | 02/17/2006 |
| 200607021 | 471.11-00 | Full Absorption Method (See Also 263A) | 02/17/2006 |
| 200607021 | 471.12-00 | Change in Inventory Method | 02/17/2006 |
| 200607021 | 471.00-00 | General Rule for Inventories | 02/17/2006 |
| 200607021 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 02/17/2006 |
| 200607020 | 833.03-03 | Material Change in Operations Existing Blue Cross or Blue Shield Organizations | 02/17/2006 |
