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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顯示 53101 - 53125 of 76964
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200522008 | 472.00-00 | Last-In, First-Out Inventories | 06/03/2005 |
| 200522008 | 9100.11-00 | Section 472; LIFO Election | 06/03/2005 |
| 200522007 | 1362.04-00 | Inadvertent Terminations | 06/03/2005 |
| 200522006 | 894.02-00 | Dividends | 06/03/2005 |
| 200522005 | 1361.03-03 | Electing Small Business Trusts | 06/03/2005 |
| 200522004 | 1361.03-03 | Electing Small Business Trusts | 06/03/2005 |
| 200522003 | 1361.03-03 | Electing Small Business Trusts | 06/03/2005 |
| 200522002 | 2652.01-02 | Special Election for QTIP | 06/03/2005 |
| 200522002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/03/2005 |
| 200522002 | 2654.00-00 | Special Rules | 06/03/2005 |
| 200522002 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/03/2005 |
| 200522001 | 1362.01-03 | Late Elections | 06/03/2005 |
| 200521037 | 414.09-00 | Certain Employee Contributions | 05/27/2005 |
| 200521036 | 408.03-00 | Rollover Contributions | 05/27/2005 |
| 200521035 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 05/27/2005 |
| 200521034 | 408.00-00 | Individual Retirement Accounts | 05/27/2005 |
| 200521033 | 2518.01-00 | Requirements for a Qualified Disclaimer | 05/27/2005 |
| 200521033 | 401.06-00 | Required Distributions | 05/27/2005 |
| 200521033 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 05/27/2005 |
| 200521032 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 05/27/2005 |
| 200521031 | 1441.01-02 | Liability of Withholding Agent | 05/27/2005 |
| 200521030 | 9999.98-00 | Not Able to Identify Under Present List | 05/27/2005 |
| 200521029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/27/2005 |
| 200521028 | 4941.04-00 | Definition of Self-Dealing | 05/27/2005 |
| 200521027 | 3231.01-00 | Employers v. Not Employers | 05/27/2005 |
