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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 |
|---|---|---|---|
| 200413011 | 2519.00-00 | Disposition of Certain Life Estates | 03/26/2004 |
| 200413011 | 2523.06-03 | Treatment of Interest Retained by Donor Spouse | 03/26/2004 |
| 200413010 | 103.02-00 | State and Local | 03/26/2004 |
| 200413009 | 1362.02-03 | Passive Investment Income | 03/26/2004 |
| 200413008 | 1362.02-03 | Passive Investment Income | 03/26/2004 |
| 200413007 | 457.11-00 | Grandfather Clause | 03/26/2004 |
| 200413006 | 7701.00-00 | Definitions | 03/26/2004 |
| 200413006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/26/2004 |
| 200413005 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 03/26/2004 |
| 200413004 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 03/26/2004 |
| 200413003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/26/2004 |
| 200413002 | 7701.02-00 | Partnerships v. Associations | 03/26/2004 |
| 200413002 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/26/2004 |
| 200413001 | 468B.01-00 | In General | 03/26/2004 |
| 200412009 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412008 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412007 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412006 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412005 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412004 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412003 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412002 | 408.03-00 | Rollover Contributions | 03/19/2004 |
| 200412001 | 408.00-00 | Individual Retirement Accounts | 03/19/2004 |
| 200411052 | 408.03-00 | Rollover Contributions | 03/12/2004 |
| 200411051 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 03/12/2004 |
