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 |
|---|---|---|---|
| 200236027 | 170.12-07 | Expectation of Benefit | 09/06/2002 |
| 200236027 | 301.07-00 | Constructive Dividend | 09/06/2002 |
| 200236026 | 1031.05-00 | Deferred Exchanges | 09/06/2002 |
| 200236025 | 6402.00-00 | Authority to Make Credits or Refunds | 09/06/2002 |
| 200236024 | 118.01-02 | Nonshareholder Contributions | 09/06/2002 |
| 200236024 | 118.02-00 | Contributions in Aid of Construction | 09/06/2002 |
| 200236023 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 09/06/2002 |
| 200236023 | 9114.03-19 | Ireland | 09/06/2002 |
| 200236022 | 132.03-00 | Working Condition Fringe | 09/06/2002 |
| 200236021 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 09/06/2002 |
| 200236021 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 09/06/2002 |
| 200236021 | 2519.00-00 | Disposition of Certain Life Estates | 09/06/2002 |
| 200236021 | 2652.00-00 | Other Definitions | 09/06/2002 |
| 200236020 | 2642.00-00 | Inclusion Ratio | 09/06/2002 |
| 200236020 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/06/2002 |
| 200236019 | 2642.00-00 | Inclusion Ratio | 09/06/2002 |
| 200236019 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/06/2002 |
| 200236018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/06/2002 |
| 200236017 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/06/2002 |
| 200236017 | 2056.07-01 | Effective Election | 09/06/2002 |
| 200236016 | 2642.00-00 | Inclusion Ratio | 09/06/2002 |
| 200236016 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/06/2002 |
| 200236015 | 1362.01-03 | Late Elections | 09/06/2002 |
| 200236015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/06/2002 |
| 200236014 | 104.02-00 | Workmen's Compensation | 09/06/2002 |
