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 |
|---|---|---|---|
| 200226026 | 2654.03-00 | Separate Shares | 06/28/2002 |
| 200226025 | 1362.02-03 | Passive Investment Income | 06/28/2002 |
| 200226024 | 1362.02-03 | Passive Investment Income | 06/28/2002 |
| 200226023 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226022 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226021 | 1362.00-00 | Election by Small Business Corporation | 06/28/2002 |
| 200226020 | 2056.07-00 | Qualified Terminable Interest Property | 06/28/2002 |
| 200226019 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226018 | 104.02-00 | Workmen's Compensation | 06/28/2002 |
| 200226018 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 06/28/2002 |
| 200226018 | 6049.01-00 | Reportable Interest | 06/28/2002 |
| 200226018 | 3406.02-00 | Reportable Payment | 06/28/2002 |
| 200226017 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226016 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226015 | 643.02-00 | Income Defined | 06/28/2002 |
| 200226014 | 9999.97-00 | Substance v. Form Issues Not Contained in Present List | 06/28/2002 |
| 200226013 | 856.00-00 | Definition of Real Estate Investment Trust | 06/28/2002 |
| 200226012 | 508.00-00 | Special Rules With Respect to Section 501 (c)(3) Organizations | 06/28/2002 |
| 200226012 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 06/28/2002 |
| 200226012 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 06/28/2002 |
| 200226011 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226010 | 911.11-00 | Election | 06/28/2002 |
| 200226009 | 1362.02-00 | Termination of Election | 06/28/2002 |
| 200226009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/28/2002 |
| 200226008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/28/2002 |
