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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 |
|---|---|---|---|
| 200417035 | 509.00-00 | Private Foundation Defined | 04/23/2004 |
| 200417034 | 408.03-00 | Rollover Contributions | 04/23/2004 |
| 200417033 | 408.03-00 | Rollover Contributions | 04/23/2004 |
| 200417032 | 7610.00-00 | Fees and Costs for Witnesses | 04/23/2004 |
| 200417031 | 1362.01-03 | Late Elections | 04/23/2004 |
| 200417030 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 04/23/2004 |
| 200417029 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/23/2004 |
| 200417029 | 9100.22-00 | Other | 04/23/2004 |
| 200417028 | 1362.01-03 | Late Elections | 04/23/2004 |
| 200417027 | 1362.01-03 | Late Elections | 04/23/2004 |
| 200417026 | 1362.01-03 | Late Elections | 04/23/2004 |
| 200417025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/23/2004 |
| 200417024 | 1362.01-03 | Late Elections | 04/23/2004 |
| 200417024 | 7701.02-00 | Partnerships v. Associations | 04/23/2004 |
| 200417024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/23/2004 |
| 200417023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/23/2004 |
| 200417022 | 62.02-00 | Trade and Business Deductions of Employees | 04/23/2004 |
| 200417022 | 62.02-02 | Reimbursements | 04/23/2004 |
| 200417022 | 274.03-00 | Traveling | 04/23/2004 |
| 200417022 | 274.08-00 | Substantiation | 04/23/2004 |
| 200417022 | 274.12-00 | Business Meals | 04/23/2004 |
| 200417021 | 1362.01-03 | Late Elections | 04/23/2004 |
| 200417020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/23/2004 |
| 200417020 | 355.01-01 | Split-Off | 04/23/2004 |
| 200417019 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/23/2004 |
