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 |
|---|---|---|---|
| 200522020 | 897.00-00 | Disposition of Investment in United States Real Property | 06/03/2005 |
| 200522020 | 897.02-00 | U.S. Real Property Interest | 06/03/2005 |
| 200522019 | 6331.18-00 | Levy Procedure | 06/03/2005 |
| 200522018 | 408.03-00 | Rollover Contributions | 06/03/2005 |
| 200522017 | 408.03-00 | Rollover Contributions | 06/03/2005 |
| 200522016 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 06/03/2005 |
| 200522015 | 4942.03-07 | Set-Asides | 06/03/2005 |
| 200522014 | 4942.03-07 | Set-Asides | 06/03/2005 |
| 200522013 | 355.01-00 | Spin-Off | 06/03/2005 |
| 200522013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/03/2005 |
| 200522012 | 2518.01-00 | Requirements for a Qualified Disclaimer | 06/03/2005 |
| 200522012 | 401.06-00 | Required Distributions | 06/03/2005 |
| 200522012 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 06/03/2005 |
| 200522011 | 1362.01-01 | Shareholder Consent | 06/03/2005 |
| 200522010 | 104.02-00 | Workmen's Compensation | 06/03/2005 |
| 200522009 | 1362.01-03 | Late Elections | 06/03/2005 |
| 200522008 | 472.00-00 | Last-In, First-Out Inventories | 06/03/2005 |
| 200522008 | 9100.11-00 | Section 472; LIFO Election | 06/03/2005 |
| 200522007 | 1362.04-00 | Inadvertent Terminations | 06/03/2005 |
| 200522006 | 894.02-00 | Dividends | 06/03/2005 |
| 200522005 | 1361.03-03 | Electing Small Business Trusts | 06/03/2005 |
| 200522004 | 1361.03-03 | Electing Small Business Trusts | 06/03/2005 |
| 200522003 | 1361.03-03 | Electing Small Business Trusts | 06/03/2005 |
| 200522002 | 2652.01-02 | Special Election for QTIP | 06/03/2005 |
| 200522002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/03/2005 |
