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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 |
|---|---|---|---|
| 200322019 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 05/30/2003 |
| 200322018 | 170.11-05 | Qualified Appreciated Stock | 05/30/2003 |
| 200322017 | 1033.01-00 | General Rule | 05/30/2003 |
| 200322016 | 1362.01-03 | Late Elections | 05/30/2003 |
| 200322015 | 2632.01-00 | Time and Manner of Allocation | 05/30/2003 |
| 200322015 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/30/2003 |
| 200322014 | 2632.01-00 | Time and Manner of Allocation | 05/30/2003 |
| 200322014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/30/2003 |
| 200322013 | 2055.03-00 | To Trustee or Fraternal Society for Charitable Purposes | 05/30/2003 |
| 200322012 | 3121.01-11 | Supplemental Unemployment Benefit Plans | 05/30/2003 |
| 200322011 | 170.11-05 | Qualified Appreciated Stock | 05/30/2003 |
| 200322010 | 170.11-05 | Qualified Appreciated Stock | 05/30/2003 |
| 200322009 | 170.11-05 | Qualified Appreciated Stock | 05/30/2003 |
| 200322008 | 170.11-05 | Qualified Appreciated Stock | 05/30/2003 |
| 200322007 | 170.11-05 | Qualified Appreciated Stock | 05/30/2003 |
| 200322006 | 170.11-05 | Qualified Appreciated Stock | 05/30/2003 |
| 200322005 | 170.11-05 | Qualified Appreciated Stock | 05/30/2003 |
| 200322004 | 338.01-02 | Time in which Election must be made | 05/30/2003 |
| 200322004 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 05/30/2003 |
| 200322003 | 338.01-02 | Time in which Election must be made | 05/30/2003 |
| 200322003 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 05/30/2003 |
| 200322002 | 3121.17-00 | Benefits Provided Under Certain Employee Benefit Plans | 05/30/2003 |
| 200322001 | 9999.98-00 | Not Able to Identify Under Present List | 05/30/2003 |
| 200321026 | 412.06-00 | Minimum Funding Waiver | 05/23/2003 |
| 200321025 | 412.06-00 | Minimum Funding Waiver | 05/23/2003 |
