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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 |
|---|---|---|---|
| 200404052 | 414.09-00 | Certain Employee Contributions | 01/23/2004 |
| 200404051 | 408.03-00 | Rollover Contributions | 01/23/2004 |
| 200404050 | 401.04-00 | Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) | 01/23/2004 |
| 200404050 | 404.02-00 | Stock Bonus and Profit-Sharing Trusts | 01/23/2004 |
| 200404050 | 415.02-00 | Limitation for Defined Contribution Plans | 01/23/2004 |
| 200404050 | 4972.02-00 | Excess Contributions | 01/23/2004 |
| 200404050 | 4979.00-00 | Tax on Certain Excess Contributions | 01/23/2004 |
| 200404049 | 9999.98-00 | Not Able to Identify Under Present List | 01/23/2004 |
| 200404048 | 1402.05-00 | Ministers, Members of Religious Orders, Christian Science Practitioners (Election) | 01/23/2004 |
| 200404047 | 1362.01-03 | Late Elections | 01/23/2004 |
| 200404046 | 1362.01-03 | Late Elections | 01/23/2004 |
| 200404045 | 1361.03-02 | Qualified Subchapter S Trusts | 01/23/2004 |
| 200404045 | 1362.04-00 | Inadvertent Terminations | 01/23/2004 |
| 200404044 | 1031.07-00 | Exchanges Not Solely In Kind | 01/23/2004 |
| 200404043 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/23/2004 |
| 200404043 | 355.01-00 | Spin-Off | 01/23/2004 |
| 200404042 | 9100.22-00 | Other | 01/23/2004 |
| 200404042 | 884.08-20 | Liquidation of a Foreign Corporation | 01/23/2004 |
| 200404041 | 1295.02-02 | Retroactive Elections | 01/23/2004 |
| 200404040 | 1295.02-02 | Retroactive Elections | 01/23/2004 |
| 200404039 | 1295.02-02 | Retroactive Elections | 01/23/2004 |
| 200404038 | 1295.02-02 | Retroactive Elections | 01/23/2004 |
| 200404037 | 1361.00-00 | Definitions | 01/23/2004 |
| 200404036 | 469.03-00 | Passive Activity Defined | 01/23/2004 |
| 200404036 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/23/2004 |
