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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.
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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 |
|---|---|---|---|
| 200434008 | 402.02-00 | Non-Exempt Trust | 08/20/2004 |
| 200434008 | 404.02-00 | Stock Bonus and Profit-Sharing Trusts | 08/20/2004 |
| 200434008 | 451.14-00 | Constructive Receipt | 08/20/2004 |
| 200434008 | 671.02-00 | Persons Treated as Grantors | 08/20/2004 |
| 200434008 | 677.00-00 | Income for Benefit of Grantor | 08/20/2004 |
| 200434007 | 168.24-01 | Normalization Rules | 08/20/2004 |
| 200434006 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 08/20/2004 |
| 200434006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2004 |
| 200434005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2004 |
| 200434004 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 08/20/2004 |
| 200434003 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 08/20/2004 |
| 200434002 | 1362.04-00 | Inadvertent Terminations | 08/20/2004 |
| 200434002 | 1362.00-00 | Election by Small Business Corporation | 08/20/2004 |
| 200434001 | 62.01.00-00 | PENALTIES: Assessment and collection | 08/20/2004 |
| 200434001 | 9999.98-00 | Not Able to Identify Under Present List | 08/20/2004 |
| 200433031 | 507.03-00 | Termination Under Section 507(b)(1)(A) | 08/13/2004 |
| 200433031 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 08/13/2004 |
| 200433031 | 4941.04-00 | Definition of Self-Dealing | 08/13/2004 |
| 200433031 | 4945.04-00 | Definition of Taxable Expenditure | 08/13/2004 |
| 200433030 | 408.03-00 | Rollover Contributions | 08/13/2004 |
| 200433029 | 408.03-00 | Rollover Contributions | 08/13/2004 |
| 200433028 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 08/13/2004 |
| 200433028 | 4941.04-00 | Definition of Self-Dealing | 08/13/2004 |
| 200433027 | 408.03-00 | Rollover Contributions | 08/13/2004 |
| 200433026 | 408.03-00 | Rollover Contributions | 08/13/2004 |
