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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 |
|---|---|---|---|
| 200427001 | 3121.04-18 | Insurance Salesmen | 07/02/2004 |
| 200426027 | 401.01-01 | Exclusive Benefit of Employees or Their Beneficiaries | 06/25/2004 |
| 200426027 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 06/25/2004 |
| 200426027 | 401.10-03 | Exceptions to General Rule | 06/25/2004 |
| 200426027 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 06/25/2004 |
| 200426026 | 408.03-00 | Rollover Contributions | 06/25/2004 |
| 200426025 | 408.03-00 | Rollover Contributions | 06/25/2004 |
| 200426024 | 408.03-00 | Rollover Contributions | 06/25/2004 |
| 200426023 | 408.00-00 | Individual Retirement Accounts | 06/25/2004 |
| 200426022 | 402.08-00 | Rollover Contributions | 06/25/2004 |
| 200426022 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/25/2004 |
| 200426021 | 408.03-00 | Rollover Contributions | 06/25/2004 |
| 200426020 | 408.03-00 | Rollover Contributions | 06/25/2004 |
| 200426019 | 468A.04-02 | Revised Schedules | 06/25/2004 |
| 200426018 | 47.00-00 | Rehabilitation Credit | 06/25/2004 |
| 200426017 | 115.00-00 | Income of States, Municipalities, etc. | 06/25/2004 |
| 200426016 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/25/2004 |
| 200426015 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/25/2004 |
| 200426014 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 06/25/2004 |
| 200426014 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 06/25/2004 |
| 200426013 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/25/2004 |
| 200426013 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/25/2004 |
| 200426013 | 2652.01-02 | Special Election for QTIP | 06/25/2004 |
| 200426013 | 2654.00-00 | Special Rules | 06/25/2004 |
| 200426012 | 7701.00-00 | Definitions | 06/25/2004 |
