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 |
|---|---|---|---|
| 200431001 | 150.00-00 | Definitions and Special Rules | 07/30/2004 |
| 200430044 | 263A.07-00 | Change in Method of Accounting under Section 263A | 07/23/2004 |
| 200430043 | 4942.03-07 | Set-Asides | 07/23/2004 |
| 200430042 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430041 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430040 | 402.03-00 | Foreign Situs Trust | 07/23/2004 |
| 200430039 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430038 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430037 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430036 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430035 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430034 | 401.28-00 | Union-negotiated Multiemployer Pension Plans | 07/23/2004 |
| 200430034 | 415.01-00 | Limitation for Defined Benefit Plans | 07/23/2004 |
| 200430033 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430032 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430031 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430030 | 2057.00-00 | Qualified Family Business Interests | 07/23/2004 |
| 200430029 | 925.01-01 | Election of Grouping | 07/23/2004 |
| 200430028 | 1381.00-00 | Organizations to Which Part Applies | 07/23/2004 |
| 200430027 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/23/2004 |
| 200430026 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 07/23/2004 |
| 200430025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/23/2004 |
| 200430025 | 1363.04-00 | Recapture of LIFO Benefits | 07/23/2004 |
| 200430024 | 117.00-00 | Qualified Scholarships | 07/23/2004 |
| 200430024 | 3102.00-00 | Deduction of Tax From Wages; Liability for and Payment of Tax | 07/23/2004 |
