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 |
|---|---|---|---|
| 200452006 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/24/2004 |
| 200452006 | 1502.75-00 | Filing Requirements | 12/24/2004 |
| 200452005 | 1362.01-00 | Eligible v. Ineligible | 12/24/2004 |
| 200452004 | 641.02-01 | Of Estate | 12/24/2004 |
| 200452003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2004 |
| 200452003 | 2642.00-00 | Inclusion Ratio | 12/24/2004 |
| 200452002 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/24/2004 |
| 200452002 | 368.03-00 | Stock for Property (Type "C") | 12/24/2004 |
| 200452002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/24/2004 |
| 200452002 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/24/2004 |
| 200452001 | 472.01-00 | Election | 12/24/2004 |
| 200452001 | 9100.11-00 | Section 472; LIFO Election | 12/24/2004 |
| 200451042 | 6065.00-00 | Verification of Returns | 12/17/2004 |
| 200451042 | 6702.00-00 | Frivolous Income Tax Return | 12/17/2004 |
| 200451042 | 6702.01-00 | What Constitutes | 12/17/2004 |
| 200451042 | 6065.03-01 | Signature | 12/17/2004 |
| 200451042 | 7408.00-00 | Action to Enjoin Promoters of Abusive Tax Shelters, Etc. | 12/17/2004 |
| 200451042 | 7407.00-00 | Action to Enjoin Income Tax Return Preparers | 12/17/2004 |
| 200451041 | 61.00-00 | Gross Income v. Not Gross Income | 12/17/2004 |
| 200451041 | 164.00-00 | Taxes | 12/17/2004 |
| 200451040 | 402.08-00 | Rollover Contributions | 12/17/2004 |
| 200451039 | 408.03-00 | Rollover Contributions | 12/17/2004 |
| 200451038 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 12/17/2004 |
| 200451037 | 412.06-00 | Minimum Funding Waiver | 12/17/2004 |
| 200451036 | 412.06-00 | Minimum Funding Waiver | 12/17/2004 |
