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 |
|---|---|---|---|
| 200603027 | 472.08-01 | Principle for Establishing Pools | 01/20/2006 |
| 200603027 | 7805.05-00 | Effect of Private Rulings | 01/20/2006 |
| 200603026 | 9999.99-00 | Bank Secrecy Act | 01/20/2006 |
| 200603025 | 213.05-00 | Medical Care | 01/20/2006 |
| 200603024 | 2642.01-00 | Inclusion Ratio Defined | 01/20/2006 |
| 200603024 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/20/2006 |
| 200603023 | 2642.01-00 | Inclusion Ratio Defined | 01/20/2006 |
| 200603023 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/20/2006 |
| 200603022 | 2601.03-01 | Irrevocable Trusts | 01/20/2006 |
| 200603021 | 7701.02-00 | Partnerships v. Associations | 01/20/2006 |
| 200603020 | 9100.09-00 | Section 442; Accounting Periods | 01/20/2006 |
| 200603019 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 01/20/2006 |
| 200603018 | 6050P.01-00 | Applicable Financial Entity | 01/20/2006 |
| 200603017 | 453.09-01 | Alternative Basis Recovery | 01/20/2006 |
| 200603016 | 332.02-00 | Within One Year | 01/20/2006 |
| 200603016 | 355.01-00 | Spin-Off | 01/20/2006 |
| 200603016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/20/2006 |
| 200603015 | 9100.22-00 | Other | 01/20/2006 |
| 200603015 | 382.12-16 | Controlled Groups | 01/20/2006 |
| 200603014 | 9100.22-00 | Other | 01/20/2006 |
| 200603014 | 382.12-16 | Controlled Groups | 01/20/2006 |
| 200603013 | 9100.22-00 | Other | 01/20/2006 |
| 200603013 | 382.12-16 | Controlled Groups | 01/20/2006 |
| 200603012 | 9100.22-00 | Other | 01/20/2006 |
| 200603012 | 382.12-16 | Controlled Groups | 01/20/2006 |
