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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 |
|---|---|---|---|
| 200302035 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2003 |
| 200302034 | 565.01-02 | Making and Filing Consents | 01/10/2003 |
| 200302034 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2003 |
| 200302033 | 2642.00-00 | Inclusion Ratio | 01/10/2003 |
| 200302033 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2003 |
| 200302032 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/10/2003 |
| 200302032 | 457.01-00 | Year of Inclusion in Gross Income | 01/10/2003 |
| 200302032 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 01/10/2003 |
| 200302032 | 457.10-00 | Ineligible Plans | 01/10/2003 |
| 200302031 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2003 |
| 200302031 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 01/10/2003 |
| 200302030 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/10/2003 |
| 200302030 | 355.01-01 | Split-Off | 01/10/2003 |
| 200302029 | 2518.01-00 | Requirements for a Qualified Disclaimer | 01/10/2003 |
| 200302029 | 2518.02-00 | Disclaimer of Less than an Entire Interest | 01/10/2003 |
| 200302029 | 2055.12-00 | Charitable and Noncharitable Interest (Tax Reform Act of 1969) | 01/10/2003 |
| 200302029 | 2055.12-10 | Reformations of Nonqualifying Interests | 01/10/2003 |
| 200302028 | 468A.04-02 | Revised Schedules | 01/10/2003 |
| 200302028 | 468A.03-04 | Formulas or Other Methods | 01/10/2003 |
| 200302027 | 468A.04-02 | Revised Schedules | 01/10/2003 |
| 200302027 | 468A.03-04 | Formulas or Other Methods | 01/10/2003 |
| 200302026 | 1362.01-03 | Late Elections | 01/10/2003 |
| 200302026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/10/2003 |
| 200302025 | 1362.01-03 | Late Elections | 01/10/2003 |
| 200302024 | 1362.02-03 | Passive Investment Income | 01/10/2003 |
