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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 |
|---|---|---|---|
| 200806003 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/08/2008 |
| 200806002 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/08/2008 |
| 200806001 | 754.02-00 | Timeliness of Election | 02/08/2008 |
| 200806001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/08/2008 |
| 200805026 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 02/01/2008 |
| 200805025 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 02/01/2008 |
| 200805024 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 02/01/2008 |
| 200805023 | 3231.01-00 | Employers v. Not Employers | 02/01/2008 |
| 200805022 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 02/01/2008 |
| 200805022 | 101.05-00 | Flexible Premium Contracts Before 1985 | 02/01/2008 |
| 200805022 | 7702.00-00 | Life Insurance Contract Defined | 02/01/2008 |
| 200805021 | 1341.00-00 | Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right | 02/01/2008 |
| 200805021 | 61.00-00 | Gross Income v. Not Gross Income | 02/01/2008 |
| 200805020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/01/2008 |
| 200805019 | 148.00-00 | Arbitrage | 02/01/2008 |
| 200805019 | 148.02-00 | Higher Yielding Investment | 02/01/2008 |
| 200805018 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 02/01/2008 |
| 200805018 | 1502.75-00 | Filing Requirements | 02/01/2008 |
| 200805017 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2008 |
| 200805017 | 856.00-00 | Definition of Real Estate Investment Trust | 02/01/2008 |
| 200805016 | 9100.03-00 | Section 146; Volume Cap | 02/01/2008 |
| 200805015 | 1502.75-00 | Filing Requirements | 02/01/2008 |
| 200805015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2008 |
| 200805014 | 9100.22-00 | Other | 02/01/2008 |
| 200805014 | 1503.04-04 | Dual Resident Corporation | 02/01/2008 |
