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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.
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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 |
|---|---|---|---|
| 200537038 | 501.03-33 | Lessening the Burdens of Government | 09/16/2005 |
| 200537037 | 514.06-00 | Definitions--Debt-Financed Property | 09/16/2005 |
| 200537036 | 501.09-01 | Permissible Benefits | 09/16/2005 |
| 200537036 | 501.09-04 | Membership | 09/16/2005 |
| 200537035 | 4942.00-00 | Taxes on Failure to Distribute Income | 09/16/2005 |
| 200537035 | 4942.03-00 | Definitions of Principal Terms | 09/16/2005 |
| 200537035 | 4942.03-07 | Set-Asides | 09/16/2005 |
| 200537034 | 29.04-00 | Special Rules | 09/16/2005 |
| 200537033 | 3231.01-00 | Employers v. Not Employers | 09/16/2005 |
| 200537032 | 3231.01-00 | Employers v. Not Employers | 09/16/2005 |
| 200537031 | 3231.01-00 | Employers v. Not Employers | 09/16/2005 |
| 200537030 | 3231.01-00 | Employers v. Not Employers | 09/16/2005 |
| 200537029 | 6501.07-00 | Omission of Income (25% Rule)--Exception to Period of Limitations | 09/16/2005 |
| 200537029 | 6229.03-01 | 6 Years for 3 Years | 09/16/2005 |
| 200537028 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/16/2005 |
| 200537028 | 7701.01-00 | Associations v. Corporations | 09/16/2005 |
| 200537028 | 1362.01-03 | Late Elections | 09/16/2005 |
| 200537027 | 2642.00-00 | Inclusion Ratio | 09/16/2005 |
| 200537027 | 9100.22-00 | Other | 09/16/2005 |
| 200537026 | 108.04-03 | Indebtedness Contributed to Capital | 09/16/2005 |
| 200537026 | 108.04-05 | Debt Satisfied by Corporation's Stock | 09/16/2005 |
| 200537025 | 61.00.00-00 | PAYMENT | 09/16/2005 |
| 200537025 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/16/2005 |
| 200537025 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/16/2005 |
| 200537024 | 877.00-00 | Expatriation to Avoid Tax | 09/16/2005 |
