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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 |
|---|---|---|---|
| 200701009 | 528.00-00 | Certain Homeowners Associations | 01/05/2007 |
| 200701009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2007 |
| 200701008 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 01/05/2007 |
| 200701007 | 1362.04-00 | Inadvertent Terminations | 01/05/2007 |
| 200701006 | 468A.04-02 | Revised Schedules | 01/05/2007 |
| 200701005 | 468A.04-02 | Revised Schedules | 01/05/2007 |
| 200701004 | 468A.04-02 | Revised Schedules | 01/05/2007 |
| 200701003 | 468A.04-02 | Revised Schedules | 01/05/2007 |
| 200701002 | 468A.04-00 | Ruling Amount | 01/05/2007 |
| 200701001 | 3406.00-00 | Backup Withholding | 01/05/2007 |
| 200701001 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 01/05/2007 |
| 200701001 | 6041.05-00 | Payments Specifically Included | 01/05/2007 |
| 200701001 | 6045.00-00 | Returns of Brokers | 01/05/2007 |
| 200701001 | 6049.01-00 | Reportable Interest | 01/05/2007 |
| 200652047 | 412.06-00 | Minimum Funding Waiver | 12/29/2006 |
| 200652046 | 412.06-00 | Minimum Funding Waiver | 12/29/2006 |
| 200652045 | 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.) | 12/29/2006 |
| 200652044 | 412.06.00 | Minimum Funding Waiver | 12/29/2006 |
| 200652043 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/29/2006 |
| 200652043 | 1035.00-00 | Exchanges of Insurance Policies | 12/29/2006 |
| 200652043 | 1011.01-00 | Allocation of Basis | 12/29/2006 |
| 200652043 | 101.01-02 | Transfer for Consideration | 12/29/2006 |
| 200652043 | 7702.00-00 | Life Insurance Contract Defined | 12/29/2006 |
| 200652043 | 7702.17-00 | Change in Benefits During First 15 Years | 12/29/2006 |
| 200652043 | 7702A.00-00 | Modified Endowment Contracts | 12/29/2006 |
