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 |
|---|---|---|---|
| 200351012 | 2642.00-00 | Inclusion Ratio | 12/19/2003 |
| 200351012 | 2642.00-00 | Inclusion Ratio | 12/19/2003 |
| 200351012 | 2642.00-00 | Inclusion Ratio | 12/19/2003 |
| 200351012 | 2642.00-00 | Inclusion Ratio | 12/19/2003 |
| 200351011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/19/2003 |
| 200351011 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2003 |
| 200351010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2003 |
| 200351010 | 2652.01-02 | Special Election for QTIP | 12/19/2003 |
| 200351009 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351008 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351007 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351006 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351005 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351004 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351003 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351002 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351001 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200350022 | 4941.04-00 | Definition of Self-Dealing | 12/12/2003 |
| 200350021 | 414.08-00 | Church Plan | 12/12/2003 |
| 200350020 | 414.08-00 | Church Plan | 12/12/2003 |
| 200350020 | 410.00-00 | Minimum Participation Standards | 12/12/2003 |
| 200350020 | 414.06-00 | Mergers and Consolidations of Plans or Transfers of Plan Assets | 12/12/2003 |
| 200350019 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 12/12/2003 |
| 200350018 | 415.01-00 | Limitation for Defined Benefit Plans | 12/12/2003 |
| 200350017 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 12/12/2003 |
