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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 |
|---|---|---|---|
| 200225003 | 09.08.04-00 | BCC: Automatic stay: Creation etc of liens vs debtor/estate | 06/21/2002 |
| 200225002 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 06/21/2002 |
| 200225001 | 6611.00-00 | Interest on Overpayments (Interest v. No Interest) | 06/21/2002 |
| 200224035 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 06/14/2002 |
| 200224035 | 4942.00-00 | Taxes on Failure to Distribute Income | 06/14/2002 |
| 200224035 | 4947.02-01 | Exclusions Involving Status of Income Interests | 06/14/2002 |
| 200224034 | 414.09-00 | Certain Employee Contributions | 06/14/2002 |
| 200224033 | 4941.04-00 | Definition of Self-Dealing | 06/14/2002 |
| 200224032 | 4942.03-07 | Set-Asides | 06/14/2002 |
| 200224031 | 4942.03-07 | Set-Asides | 06/14/2002 |
| 200224030 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 06/14/2002 |
| 200224029 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 06/14/2002 |
| 200224028 | 1362.01-03 | Late Elections | 06/14/2002 |
| 200224027 | 1362.01-03 | Late Elections | 06/14/2002 |
| 200224026 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/14/2002 |
| 200224025 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 06/14/2002 |
| 200224025 | 9114.03-38 | Switzerland | 06/14/2002 |
| 200224024 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/14/2002 |
| 200224023 | 118.01-02 | Nonshareholder Contributions | 06/14/2002 |
| 200224022 | 6601.08-00 | Interest After Credit Election (May Dept. Stores) | 06/14/2002 |
| 200224021 | 1362.02-03 | Passive Investment Income | 06/14/2002 |
| 200224020 | 6402.00-00 | Authority to Make Credits or Refunds | 06/14/2002 |
| 200224020 | 6405.00-00 | Reports of Refunds and Credits | 06/14/2002 |
| 200224020 | 7101.00-00 | Form of Bonds | 06/14/2002 |
| 200224020 | 34.00-00 | Certain Users of Gasoline and Special Fuels | 06/14/2002 |
