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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 |
|---|---|---|---|
| 200605001 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 02/03/2006 |
| 200605001 | 2055.12-00 | Charitable and Noncharitable Interest (Tax Reform Act of 1969) | 02/03/2006 |
| 200605001 | 2055.12-07 | Guaranteed Annuity Lead Interest | 02/03/2006 |
| 200605001 | 2055.12-10 | Reformations of Nonqualifying Interests | 02/03/2006 |
| 200605001 | 664.00-00 | Charitable Remainder Trusts | 02/03/2006 |
| 200605001 | 664.03-01 | Charitable Remainder Annuity Trust | 02/03/2006 |
| 200604040 | 404.11-00 | Year of Deduction | 01/27/2006 |
| 200604039 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/27/2006 |
| 200604039 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/27/2006 |
| 200604038 | 408.03-00 | Rollover Contributions | 01/27/2006 |
| 200604037 | 412.06-00 | Minimum Funding Waiver | 01/27/2006 |
| 200604036 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/27/2006 |
| 200604035 | 4942.03-07 | Set-Asides | 01/27/2006 |
| 200604034 | 4941.04-00 | Definition of Self-Dealing | 01/27/2006 |
| 200604034 | 4946.03-00 | Government Official | 01/27/2006 |
| 200604033 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/27/2006 |
| 200604033 | 1058.01-00 | In General | 01/27/2006 |
| 200604032 | 3231.01-00 | Employers v. Not Employers | 01/27/2006 |
| 200604031 | 3231.01-00 | Employers v. Not Employers | 01/27/2006 |
| 200604030 | 3231.01-00 | Employers v. Not Employers | 01/27/2006 |
| 200604029 | 3231.01-00 | Employers v. Not Employers | 01/27/2006 |
| 200604028 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/27/2006 |
| 200604028 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/27/2006 |
| 200604028 | 2523.00-00 | Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | 01/27/2006 |
| 200604027 | 9100.22-00 | Other | 01/27/2006 |
