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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 |
|---|---|---|---|
| 200430023 | 1362.04-00 | Inadvertent Terminations | 07/23/2004 |
| 200430022 | 1362.04-00 | Inadvertent Terminations | 07/23/2004 |
| 200430021 | 9100.28-00 | Regulation Section 1.1502-20; Extension of Time for Making Election | 07/23/2004 |
| 200430021 | 1502.20-00 | Loss Disallowance Rule | 07/23/2004 |
| 200430020 | 1362.01-03 | Late Elections | 07/23/2004 |
| 200430019 | 280G.01-03 | Base Amount | 07/23/2004 |
| 200430018 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 07/23/2004 |
| 200430017 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 07/23/2004 |
| 200430016 | 9100.22-00 | Other | 07/23/2004 |
| 200430016 | 1503.04-04 | Dual Resident Corporation | 07/23/2004 |
| 200430015 | 9100.22-00 | Other | 07/23/2004 |
| 200430015 | 1503.04-04 | Dual Resident Corporation | 07/23/2004 |
| 200430014 | 2632.01-00 | Time and Manner of Allocation | 07/23/2004 |
| 200430014 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/23/2004 |
| 200430013 | 457.08-01 | Eligible Employer | 07/23/2004 |
| 200430012 | 2055.12-08 | Amendment of Nonqualifying Interests | 07/23/2004 |
| 200430011 | 2056.01-00 | Terminable Interests | 07/23/2004 |
| 200430011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/23/2004 |
| 200430010 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/23/2004 |
| 200430009 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/23/2004 |
| 200430008 | 115.00-00 | Income of States, Municipalities, etc. | 07/23/2004 |
| 200430007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/23/2004 |
| 200430007 | 444.03-00 | Procedural Requirements for Making Election | 07/23/2004 |
| 200430006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/23/2004 |
| 200430005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/23/2004 |
