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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 |
|---|---|---|---|
| 200433003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/13/2004 |
| 200433003 | 856.00-00 | Definition of Real Estate Investment Trust | 08/13/2004 |
| 200433002 | 104.02-00 | Workmen's Compensation | 08/13/2004 |
| 200433001 | 1362.01-03 | Late Elections | 08/13/2004 |
| 200432031 | 408.03-00 | Rollover Contributions | 08/06/2004 |
| 200432030 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2004 |
| 200432029 | 401.06-00 | Required Distributions | 08/06/2004 |
| 200432029 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 08/06/2004 |
| 200432028 | 401.06-00 | Required Distributions | 08/06/2004 |
| 200432028 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 08/06/2004 |
| 200432027 | 401.01-00 | Impossibility of Diversion | 08/06/2004 |
| 200432027 | 401.01-00 | Impossibility of Diversion | 08/06/2004 |
| 200432026 | 514.06-00 | Definitions--Debt-Financed Property | 08/06/2004 |
| 200432026 | 4941.04-00 | Definition of Self-Dealing | 08/06/2004 |
| 200432026 | 4945.04-00 | Definition of Taxable Expenditure | 08/06/2004 |
| 200432025 | 402.08-00 | Rollover Contributions | 08/06/2004 |
| 200432024 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 08/06/2004 |
| 200432023 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 08/06/2004 |
| 200432022 | 408.03-00 | Rollover Contributions | 08/06/2004 |
| 200432021 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 08/06/2004 |
| 200432020 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2004 |
| 200432019 | 412.06-00 | Minimum Funding Waiver | 08/06/2004 |
| 200432018 | 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.) | 08/06/2004 |
| 200432017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/06/2004 |
| 200432017 | 355.01-00 | Spin-Off | 08/06/2004 |
