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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.
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 |
|---|---|---|---|
| 200443002 | 468A.06-03 | Disposition of Interest | 10/22/2004 |
| 200443001 | 468A.06-03 | Disposition of Interest | 10/22/2004 |
| 200442037 | 414.06-00 | Mergers and Consolidations of Plans or Transfers of Plan Assets | 10/15/2004 |
| 200442037 | 414.12-00 | Certain Mixed Plans | 10/15/2004 |
| 200442036 | 408.03-00 | Rollover Contributions | 10/15/2004 |
| 200442035 | 402.08-00 | Rollover Contributions | 10/15/2004 |
| 200442034 | 408.03-00 | Rollover Contributions | 10/15/2004 |
| 200442033 | 408.03-00 | Rollover Contributions | 10/15/2004 |
| 200442032 | 402.03-00 | Foreign Situs Trust | 10/15/2004 |
| 200442031 | 831.03-00 | Whether Company Qualifies as Insurance Company | 10/15/2004 |
| 200442031 | 7701.00-00 | Definitions | 10/15/2004 |
| 200442030 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/15/2004 |
| 200442029 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/15/2004 |
| 200442029 | 7701.01-00 | Associations v. Corporations | 10/15/2004 |
| 200442029 | 1362.01-03 | Late Elections | 10/15/2004 |
| 200442028 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/15/2004 |
| 200442027 | 2518.00-00 | Disclaimers | 10/15/2004 |
| 200442026 | 41.00-00 | Credit for Increasing Research Activities | 10/15/2004 |
| 200442025 | 1362.01-03 | Late Elections | 10/15/2004 |
| 200442024 | 468B.01-00 | In General | 10/15/2004 |
| 200442023 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 10/15/2004 |
| 200442023 | 102.00-00 | Gifts and Inheritances | 10/15/2004 |
| 200442023 | 61.00-00 | Gross Income v. Not Gross Income | 10/15/2004 |
| 200442023 | 61.05-05 | Gift | 10/15/2004 |
| 200442022 | 9100.22-00 | Other | 10/15/2004 |
