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 |
|---|---|---|---|
| 200450033 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 12/10/2004 |
| 200450032 | 451.14-00 | Constructive Receipt | 12/10/2004 |
| 200450031 | 911.11-03 | Reelection | 12/10/2004 |
| 200450030 | 1502.75-00 | Filing Requirements | 12/10/2004 |
| 200450029 | 146.07-00 | Carryforward of Allocation | 12/10/2004 |
| 200450029 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2004 |
| 200450028 | 9100.22-00 | Other | 12/10/2004 |
| 200450028 | 1502.98-05 | Apportionment | 12/10/2004 |
| 200450027 | 2057.00-00 | Qualified Family Business Interests | 12/10/2004 |
| 200450027 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2004 |
| 200450026 | 1362.04-00 | Inadvertent Terminations | 12/10/2004 |
| 200450025 | 9100.22-00 | Other | 12/10/2004 |
| 200450025 | 1503.04-04 | Dual Resident Corporation | 12/10/2004 |
| 200450024 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2004 |
| 200450024 | 2642.05-00 | Special Rule For Charitable Lead Annuity Trusts | 12/10/2004 |
| 200450023 | 2632.01-00 | Time and Manner of Allocation | 12/10/2004 |
| 200450023 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2004 |
| 200450022 | 9100.22-00 | Other | 12/10/2004 |
| 200450021 | 9100.22-00 | Other | 12/10/2004 |
| 200450020 | 9100.22-00 | Other | 12/10/2004 |
| 200450019 | 9100.03-00 | Section 146; Volume Cap | 12/10/2004 |
| 200450019 | 146.07-00 | Carryforward of Allocation | 12/10/2004 |
| 200450018 | 351.13-00 | Investment Company Exception | 12/10/2004 |
| 200450017 | 1362.01-03 | Late Elections | 12/10/2004 |
| 200450016 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 12/10/2004 |
