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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 |
|---|---|---|---|
| 200024026 | 1362.01-03 | Late Elections | 06/16/2000 |
| 200024025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/16/2000 |
| 200024024 | 7701.00-00 | Definitions | 06/16/2000 |
| 200024023 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/16/2000 |
| 200024022 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/16/2000 |
| 200024021 | 1503.04-00 | Dual Consolidated Loss | 06/16/2000 |
| 200024021 | 1503.04-07 | Recapture | 06/16/2000 |
| 200024020 | 1362.04-00 | Inadvertent Terminations | 06/16/2000 |
| 200024019 | 2041.04-00 | Special Powers | 06/16/2000 |
| 200024019 | 2041.05-00 | Exercise of Powers | 06/16/2000 |
| 200024019 | 2601.03-00 | Exceptions | 06/16/2000 |
| 200024018 | 104.02-00 | Workmen's Compensation | 06/16/2000 |
| 200024018 | 3121.01-00 | Wages | 06/16/2000 |
| 200024017 | 2041.04-00 | Special Powers | 06/16/2000 |
| 200024017 | 2041.05-00 | Exercise of Powers | 06/16/2000 |
| 200024017 | 2601.03-00 | Exceptions | 06/16/2000 |
| 200024016 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 06/16/2000 |
| 200024015 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 06/16/2000 |
| 200024015 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 06/16/2000 |
| 200024014 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 06/16/2000 |
| 200024013 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 06/16/2000 |
| 200024013 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 06/16/2000 |
| 200024012 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 06/16/2000 |
| 200024012 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 06/16/2000 |
| 200024011 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 06/16/2000 |
