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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 |
|---|---|---|---|
| 200408015 | 2702.01-00 | Valuation of Retained Interests | 02/20/2004 |
| 200408014 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 02/20/2004 |
| 200408014 | 2642.00-00 | Inclusion Ratio | 02/20/2004 |
| 200408014 | 2652.01-00 | Transferor Defined | 02/20/2004 |
| 200408014 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/20/2004 |
| 200408013 | 1362.01-03 | Late Elections | 02/20/2004 |
| 200408012 | 41.01-00 | Alternative Incremental Credit | 02/20/2004 |
| 200408011 | 1362.04-00 | Inadvertent Terminations | 02/20/2004 |
| 200408011 | 1362.00-00 | Election by Small Business Corporation | 02/20/2004 |
| 200408010 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/20/2004 |
| 200408009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/20/2004 |
| 200408008 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/20/2004 |
| 200408007 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/20/2004 |
| 200408006 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/20/2004 |
| 200408005 | 2642.00-00 | Inclusion Ratio | 02/20/2004 |
| 200408005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/20/2004 |
| 200408004 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/20/2004 |
| 200408003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/20/2004 |
| 200408002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/20/2004 |
| 200408001 | 9100.22-00 | Other | 02/20/2004 |
| 200408001 | 1503.04-04 | Dual Resident Corporation | 02/20/2004 |
| 200407025 | 408.03-00 | Rollover Contributions | 02/13/2004 |
| 200407024 | 4943.04-03 | Business Enterprise | 02/13/2004 |
| 200407023 | 408.03-00 | Rollover Contributions | 02/13/2004 |
| 200407022 | 414.09-00 | Certain Employee Contributions | 02/13/2004 |
