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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 |
|---|---|---|---|
| 200434026 | 4942.00-00 | Taxes on Failure to Distribute Income | 08/20/2004 |
| 200434025 | 408.03-00 | Rollover Contributions | 08/20/2004 |
| 200434024 | 412.06-00 | Minimum Funding Waiver | 08/20/2004 |
| 200434023 | 412.06-00 | Minimum Funding Waiver | 08/20/2004 |
| 200434022 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 08/20/2004 |
| 200434021 | 265.08-00 | Pro Rata Allocation of Interest Expense of Financial Institutions to Tax-Exempt Interest | 08/20/2004 |
| 200434021 | 291.01-01 | Certain Financial Institutions Preference Items | 08/20/2004 |
| 200434021 | 291.03-01 | Financial Institution Preference Item | 08/20/2004 |
| 200434020 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 08/20/2004 |
| 200434019 | 118.01-02 | Nonshareholder Contributions | 08/20/2004 |
| 200434018 | 7701.02-00 | Partnerships v. Associations | 08/20/2004 |
| 200434018 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2004 |
| 200434017 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2004 |
| 200434016 | 1362.01-00 | Eligible v. Ineligible | 08/20/2004 |
| 200434015 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 08/20/2004 |
| 200434014 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 08/20/2004 |
| 200434013 | 1362.01-03 | Late Elections | 08/20/2004 |
| 200434013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/20/2004 |
| 200434012 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 08/20/2004 |
| 200434012 | 675.04-00 | General Powers of Administration | 08/20/2004 |
| 200434011 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 08/20/2004 |
| 200434010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/20/2004 |
| 200434009 | 9100.22-00 | Other | 08/20/2004 |
| 200434009 | 1503.04-04 | Dual Resident Corporation | 08/20/2004 |
| 200434008 | 83.01-00 | When Includible in Gross Income | 08/20/2004 |
