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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 |
|---|---|---|---|
| 200301038 | 1362.04-00 | Inadvertent Terminations | 01/03/2003 |
| 200301037 | 2642.00-00 | Inclusion Ratio | 01/03/2003 |
| 200301037 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2003 |
| 200301036 | 355.01-01 | Split-Off | 01/03/2003 |
| 200301035 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/03/2003 |
| 200301034 | 1362.01-03 | Late Elections | 01/03/2003 |
| 200301033 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 01/03/2003 |
| 200301032 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/03/2003 |
| 200301032 | 457.01-00 | Year of Inclusion in Gross Income | 01/03/2003 |
| 200301032 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 01/03/2003 |
| 200301032 | 457.10-00 | Ineligible Plans | 01/03/2003 |
| 200301031 | 1362.01-03 | Late Elections | 01/03/2003 |
| 200301030 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/03/2003 |
| 200301030 | 4976.01-00 | Disqualified Benefits | 01/03/2003 |
| 200301029 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 01/03/2003 |
| 200301028 | 2632.01-00 | Time and Manner of Allocation | 01/03/2003 |
| 200301028 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2003 |
| 200301027 | 2632.01-00 | Time and Manner of Allocation | 01/03/2003 |
| 200301027 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2003 |
| 200301026 | 382.02-05 | Closing of the Books | 01/03/2003 |
| 200301025 | 115.00-00 | Income of States, Municipalities, etc. | 01/03/2003 |
| 200301025 | 170.09-01 | United States, States, Political Subdivisions, Etc. | 01/03/2003 |
| 200301024 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/03/2003 |
| 200301023 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/03/2003 |
| 200301022 | 4976.01-00 | Disqualified Benefits | 01/03/2003 |
