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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 |
|---|---|---|---|
| 200421003 | 408.03-00 | Rollover Contributions | 05/21/2004 |
| 200421002 | 6020.00-00 | Returns Prepared for or Executed by Secretary | 05/21/2004 |
| 200421002 | 6020.01-00 | Failure to File Return | 05/21/2004 |
| 200421002 | 6020.02-00 | Return Prepared by IRS Personnel | 05/21/2004 |
| 200421002 | 6404.00-00 | Abatements | 05/21/2004 |
| 200421002 | 6502.00-00 | Collection After Assessment (Timely v. Not Timely) | 05/21/2004 |
| 200421002 | 6401.01-00 | Assessment or Collection After Limitation Period | 05/21/2004 |
| 200421001 | 3121.10-03 | Past Audit | 05/21/2004 |
| 200420037 | 408.03-00 | Rollover Contributions | 05/14/2004 |
| 200420036 | 402.08-01 | Rollover Lump Sums | 05/14/2004 |
| 200420035 | 408.03-00 | Rollover Contributions | 05/14/2004 |
| 200420034 | 408.03-00 | Rollover Contributions | 05/14/2004 |
| 200420033 | 414.00-00 | Definitions and Special Rules | 05/14/2004 |
| 200420032 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/14/2004 |
| 200420031 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/14/2004 |
| 200420030 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/14/2004 |
| 200420029 | 4941.03-00 | Special Rules as to Liability | 05/14/2004 |
| 200420029 | 4941.04-00 | Definition of Self-Dealing | 05/14/2004 |
| 200420028 | 6041.00-00 | Information at Source | 05/14/2004 |
| 200420027 | 1362.01-00 | Eligible v. Ineligible | 05/14/2004 |
| 200420026 | 1502.75-00 | Filing Requirements | 05/14/2004 |
| 200420025 | 1295.02-02 | Retroactive Elections | 05/14/2004 |
| 200420024 | 355.01-00 | Spin-Off | 05/14/2004 |
| 200420024 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/14/2004 |
| 200420023 | 1295.02-02 | Retroactive Elections | 05/14/2004 |
