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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 |
|---|---|---|---|
| 200226036 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/28/2002 |
| 200226035 | 42.00-00 | Low-Income Housing Credit | 06/28/2002 |
| 200226035 | 42.13-02 | Credit Allocated Not to Exceed Amount Necessary to Assure Project Feasibility | 06/28/2002 |
| 200226035 | 42.14-01 | Correction of Administrative Errors and Omissions | 06/28/2002 |
| 200226034 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226033 | 42.00-00 | Low-Income Housing Credit | 06/28/2002 |
| 200226033 | 42.13-02 | Credit Allocated Not to Exceed Amount Necessary to Assure Project Feasibility | 06/28/2002 |
| 200226033 | 42.14-01 | Correction of Administrative Errors and Omissions | 06/28/2002 |
| 200226032 | 1361.01-04 | More than One Class of Stock | 06/28/2002 |
| 200226031 | 1361.01-03 | Non-Resident Alien as Shareholder | 06/28/2002 |
| 200226031 | 661.01-00 | Amounts Paid, Credited, or Required to Be Distributed | 06/28/2002 |
| 200226031 | 641.03-00 | Termination of Estates and Trusts | 06/28/2002 |
| 200226030 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226029 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226028 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226027 | 1362.04-00 | Inadvertent Terminations | 06/28/2002 |
| 200226026 | 2652.01-02 | Special Election for QTIP | 06/28/2002 |
| 200226026 | 2654.03-00 | Separate Shares | 06/28/2002 |
| 200226025 | 1362.02-03 | Passive Investment Income | 06/28/2002 |
| 200226024 | 1362.02-03 | Passive Investment Income | 06/28/2002 |
| 200226023 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226022 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226021 | 1362.00-00 | Election by Small Business Corporation | 06/28/2002 |
| 200226020 | 2056.07-00 | Qualified Terminable Interest Property | 06/28/2002 |
| 200226019 | 1362.01-03 | Late Elections | 06/28/2002 |
