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 |
|---|---|---|---|
| 200531005 | 1362.04-00 | Inadvertent Terminations | 08/05/2005 |
| 200531005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 08/05/2005 |
| 200531005 | 1361.03-02 | Qualified Subchapter S Trusts | 08/05/2005 |
| 200531004 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 08/05/2005 |
| 200531004 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 08/05/2005 |
| 200531003 | 468A.04-02 | Revised Schedules | 08/05/2005 |
| 200531002 | 877.00-00 | Expatriation to Avoid Tax | 08/05/2005 |
| 200531001 | 835.00-00 | Election By Reciprocal | 08/05/2005 |
| 200530033 | 408.03-00 | Rollover Contributions | 07/29/2005 |
| 200530032 | 408.03-00 | Rollover Contributions | 07/29/2005 |
| 200530031 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2005 |
| 200530030 | 501.14-00 | Credit Unions | 07/29/2005 |
| 200530029 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 07/29/2005 |
| 200530029 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/29/2005 |
| 200530029 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/29/2005 |
| 200530028 | 170.07-01 | Churches | 07/29/2005 |
| 200530027 | 1092.06-00 | Straddle Defined | 07/29/2005 |
| 200530027 | 263.21-00 | Interest and Carrying Costs - Straddles | 07/29/2005 |
| 200530026 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/29/2005 |
| 200530025 | 3231.01-00 | Employers v. Not Employers | 07/29/2005 |
| 200530024 | 3231.01-00 | Employers v. Not Employers | 07/29/2005 |
| 200530023 | 338.02-00 | Qualified Stock Purchase | 07/29/2005 |
| 200530022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/29/2005 |
| 200530021 | 7701.00-00 | Definitions | 07/29/2005 |
| 200530021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/29/2005 |
