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 |
|---|---|---|---|
| 200448054 | 412.06-00 | Minimum Funding Waiver | 11/26/2004 |
| 200448053 | 412.06-00 | Minimum Funding Waiver | 11/26/2004 |
| 200448052 | 408.03-00 | Rollover Contributions | 11/26/2004 |
| 200448051 | 4943.04-03 | Business Enterprise | 11/26/2004 |
| 200448050 | 4943.04-03 | Business Enterprise | 11/26/2004 |
| 200448049 | 4943.04-03 | Business Enterprise | 11/26/2004 |
| 200448048 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 11/26/2004 |
| 200448048 | 512.02-00 | Partnerships | 11/26/2004 |
| 200448047 | 1273.02-00 | Issue Price | 11/26/2004 |
| 200448046 | 807.03-00 | Method of Computing Reserves for Purposes of Computing Income | 11/26/2004 |
| 200448046 | 807.03-02 | Tax Reserve Method | 11/26/2004 |
| 200448046 | 807.04-00 | Special Rules for Computing Reserve | 11/26/2004 |
| 200448045 | 6201.00-00 | Assessment Authority | 11/26/2004 |
| 200448045 | 6201.03-00 | Miscellaneous Taxes | 11/26/2004 |
| 200448044 | 1362.04-00 | Inadvertent Terminations | 11/26/2004 |
| 200448043 | 2652.01-02 | Special Election for QTIP | 11/26/2004 |
| 200448043 | 2654.00-00 | Special Rules | 11/26/2004 |
| 200448043 | 9100.22-00 | Other | 11/26/2004 |
| 200448042 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/26/2004 |
| 200448042 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/26/2004 |
| 200448041 | 1362.04-00 | Inadvertent Terminations | 11/26/2004 |
| 200448040 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/26/2004 |
| 200448040 | 61.00.00-00 | PAYMENT | 11/26/2004 |
| 200448040 | 643.06-00 | Multiple Trusts | 11/26/2004 |
| 200448040 | 661.01-00 | Amounts Paid, Credited, or Required to Be Distributed | 11/26/2004 |
