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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 |
|---|---|---|---|
| 200532008 | 1031.01-00 | Property Held For Productive Use or Investment | 08/12/2005 |
| 200532007 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 08/12/2005 |
| 200532007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/12/2005 |
| 200532006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/12/2005 |
| 200532006 | 9100.22-00 | Other | 08/12/2005 |
| 200532005 | 305.13-00 | Deemed Distributions | 08/12/2005 |
| 200532004 | 9100.04-00 | Section 168; MACRS | 08/12/2005 |
| 200532003 | 9100.04-00 | Section 168; MACRS | 08/12/2005 |
| 200532002 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/12/2005 |
| 200532002 | 9100.22-00 | Other | 08/12/2005 |
| 200532001 | 6611.10-00 | Six-Year Statute of Limitation | 08/12/2005 |
| 200532001 | 6621.01-00 | Overpayment and Underpayment Rates | 08/12/2005 |
| 200531031 | 408.03-00 | Rollover Contributions | 08/05/2005 |
| 200531030 | 408.03-00 | Rollover Contributions | 08/05/2005 |
| 200531029 | 414.07-00 | Governmental Plan | 08/05/2005 |
| 200531028 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 08/05/2005 |
| 200531027 | 501.07-00 | Social Clubs | 08/05/2005 |
| 200531026 | 501.07-00 | Social Clubs | 08/05/2005 |
| 200531025 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/05/2005 |
| 200531024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/05/2005 |
| 200531024 | 501.03-02 | Foundations | 08/05/2005 |
| 200531023 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 08/05/2005 |
| 200531022 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 08/05/2005 |
| 200531021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/05/2005 |
| 200531020 | 512.07-00 | Trade Shows (See Also 0501.26-04) | 08/05/2005 |
