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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 |
|---|---|---|---|
| 200423033 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423032 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423031 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423030 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423029 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 06/04/2004 |
| 200423029 | 4946.01-00 | Disqualified Person | 06/04/2004 |
| 200423028 | 453.05-00 | Disposition of Obligations | 06/04/2004 |
| 200423028 | 3402.00-00 | Income Tax Collected at Source | 06/04/2004 |
| 200423027 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 06/04/2004 |
| 200423026 | 6103.11-00 | Disclosure for Tax Administration Purpose | 06/04/2004 |
| 200423025 | 351.08-00 | Year of Transfer | 06/04/2004 |
| 200423024 | 351.08-00 | Year of Transfer | 06/04/2004 |
| 200423023 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/04/2004 |
| 200423023 | 7701.00-00 | Definitions | 06/04/2004 |
| 200423022 | 1362.01-03 | Late Elections | 06/04/2004 |
| 200423021 | 1362.04-00 | Inadvertent Terminations | 06/04/2004 |
| 200423020 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 06/04/2004 |
| 200423019 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/04/2004 |
| 200423019 | 7701.00-00 | Definitions | 06/04/2004 |
| 200423018 | 1042.02-03 | Written Statement | 06/04/2004 |
| 200423017 | 1362.04-00 | Inadvertent Terminations | 06/04/2004 |
| 200423016 | 455.00-00 | Prepaid Subscription Income | 06/04/2004 |
| 200423015 | 475.08-00 | Securities Traders | 06/04/2004 |
| 200423014 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 06/04/2004 |
| 200423014 | 446.03-01 | Cash | 06/04/2004 |
