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 |
|---|---|---|---|
| 200231009 | 1362.01-03 | Late Elections | 08/02/2002 |
| 200231008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/02/2002 |
| 200231008 | 355.01-00 | Spin-Off | 08/02/2002 |
| 200231007 | 7701.00-00 | Definitions | 08/02/2002 |
| 200231007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/02/2002 |
| 200231006 | 355.01-01 | Split-Off | 08/02/2002 |
| 200231005 | 1362.01-03 | Late Elections | 08/02/2002 |
| 200231004 | 1362.01-03 | Late Elections | 08/02/2002 |
| 200231003 | 355.01-00 | Spin-Off | 08/02/2002 |
| 200231002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/02/2002 |
| 200231001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/02/2002 |
| 200230045 | 412.06-00 | Minimum Funding Waiver | 07/26/2002 |
| 200230044 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/26/2002 |
| 200230044 | 415.02-00 | Limitation for Defined Contribution Plans | 07/26/2002 |
| 200230044 | 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.) | 07/26/2002 |
| 200230044 | 401.04-00 | Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) | 07/26/2002 |
| 200230044 | 402.01-00 | Exempt Trust | 07/26/2002 |
| 200230044 | 4972.00-00 | Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) | 07/26/2002 |
| 200230043 | 414.08-00 | Church Plan | 07/26/2002 |
| 200230042 | 414.06-00 | Mergers and Consolidations of Plans or Transfers of Plan Assets | 07/26/2002 |
| 200230042 | 414.07-00 | Governmental Plan | 07/26/2002 |
| 200230041 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/26/2002 |
| 200230040 | 4942.03-07 | Set-Asides | 07/26/2002 |
| 200230039 | 150.01-01 | Any Obligation | 07/26/2002 |
| 200230038 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/26/2002 |
