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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 |
|---|---|---|---|
| 200327018 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/04/2003 |
| 200327017 | 472.01-00 | Election | 07/04/2003 |
| 200327017 | 9100.11-00 | Section 472; LIFO Election | 07/04/2003 |
| 200327016 | 303.00-00 | Distributions In Redemption of Stock to Pay Death Taxes | 07/04/2003 |
| 200327015 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327014 | 41.01-00 | Alternative Incremental Credit | 07/04/2003 |
| 200327013 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327012 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327011 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327010 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327009 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327008 | 4041.00-00 | Special Fuels Tax (Taxable v. Not Taxable) | 07/04/2003 |
| 200327008 | 4221.00-00 | Certain Tax-Free Sales | 07/04/2003 |
| 200327008 | 4253.00-00 | Exemptions | 07/04/2003 |
| 200327008 | 4483.00-00 | Exemptions | 07/04/2003 |
| 200327007 | 2642.00-00 | Inclusion Ratio | 07/04/2003 |
| 200327007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/04/2003 |
| 200327006 | 2642.00-00 | Inclusion Ratio | 07/04/2003 |
| 200327006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/04/2003 |
| 200327005 | 2642.00-00 | Inclusion Ratio | 07/04/2003 |
| 200327005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/04/2003 |
| 200327004 | 1362.02-03 | Passive Investment Income | 07/04/2003 |
| 200327003 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/04/2003 |
| 200327002 | 61.30-03 | Anticipatory Assignment of Income | 07/04/2003 |
