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 |
|---|---|---|---|
| 200403057 | 118.02-00 | Contributions in Aid of Construction | 01/16/2004 |
| 200403056 | 1402.06-01 | Retirement Payments to Retired Partners | 01/16/2004 |
| 200403055 | 141.00-00 | Private Activity Bond; Qualified Bond | 01/16/2004 |
| 200403054 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/16/2004 |
| 200403053 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/16/2004 |
| 200403052 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/16/2004 |
| 200403051 | 507.00-00 | Termination of Private Foundation Status | 01/16/2004 |
| 200403051 | 664.00-00 | Charitable Remainder Trusts | 01/16/2004 |
| 200403051 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/16/2004 |
| 200403051 | 1222.00-00 | Other Terms Relating to Capital Gains and Losses | 01/16/2004 |
| 200403050 | 117.06-00 | Qualified Tuition Reduction | 01/16/2004 |
| 200403050 | 117.06-05 | Discrimination in Favor of Highly Compensated Employees | 01/16/2004 |
| 200403049 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 01/16/2004 |
| 200403048 | 355.01-01 | Split-Off | 01/16/2004 |
| 200403048 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/16/2004 |
| 200403048 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/16/2004 |
| 200403047 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/16/2004 |
| 200403046 | 61.00-00 | Gross Income v. Not Gross Income | 01/16/2004 |
| 200403046 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 01/16/2004 |
| 200403045 | 877.00-00 | Expatriation to Avoid Tax | 01/16/2004 |
| 200403044 | 170.14-00 | Qualified Conservation Contribution | 01/16/2004 |
| 200403043 | 41.01-00 | Alternative Incremental Credit | 01/16/2004 |
| 200403042 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/16/2004 |
| 200403041 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/16/2004 |
| 200403041 | 355.05-01 | Distribution of Control | 01/16/2004 |
