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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 |
|---|---|---|---|
| 200503015 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/21/2005 |
| 200503015 | 338.01-02 | Time in which Election must be made | 01/21/2005 |
| 200503014 | 355.01-01 | Split-Off | 01/21/2005 |
| 200503013 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 01/21/2005 |
| 200503012 | 301.00-00 | Distributions of Property | 01/21/2005 |
| 200503012 | 337.16-00 | Loss Disallowance | 01/21/2005 |
| 200503012 | 1502.13-00 | Intercompany Transactions | 01/21/2005 |
| 200503011 | 468A.04-02 | Revised Schedules | 01/21/2005 |
| 200503010 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/21/2005 |
| 200503009 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/21/2005 |
| 200503008 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/21/2005 |
| 200503007 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/21/2005 |
| 200503006 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/21/2005 |
| 200503005 | 468A.04-06 | Qualifying Percent | 01/21/2005 |
| 200503004 | 163.03-02 | Investment Interest | 01/21/2005 |
| 200503004 | 163.03-03 | Investment Income and Expenses | 01/21/2005 |
| 200503004 | 163.03-04 | Property Held For Investment | 01/21/2005 |
| 200503003 | 613A.04-03 | Refiners Excluded | 01/21/2005 |
| 200503002 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/21/2005 |
| 200503001 | 9999.00-00 | Miscellaneous Issues | 01/21/2005 |
| 200502054 | 408.03-00 | Rollover Contributions | 01/14/2005 |
| 200502053 | 408.03-00 | Rollover Contributions | 01/14/2005 |
| 200502052 | 402.08-00 | Rollover Contributions | 01/14/2005 |
| 200502051 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/14/2005 |
| 200502050 | 408.00-00 | Individual Retirement Accounts | 01/14/2005 |
