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 |
|---|---|---|---|
| 200938022 | 6011.01-00 | Disclosure of Reportable Transactions | 09/18/2009 |
| 200938021 | 1311.00-00 | Correction of Error | 09/18/2009 |
| 200938020 | 460.00-00 | Special Rules for Long-Term Contracts | 09/18/2009 |
| 200938019 | 7701.00-00 | Definitions | 09/18/2009 |
| 200938018 | 61.00-00 | Gross Income v. Not Gross Income | 09/18/2009 |
| 200938018 | 817.00-00 | Treatment of Variable Contracts | 09/18/2009 |
| 200938017 | 7701.03-06 | Liquidating Trusts | 09/18/2009 |
| 200938016 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2009 |
| 200938016 | 2642.00-00 | Inclusion Ratio | 09/18/2009 |
| 200938016 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/18/2009 |
| 200938015 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2009 |
| 200938015 | 2642.00-00 | Inclusion Ratio | 09/18/2009 |
| 200938015 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/18/2009 |
| 200938014 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2009 |
| 200938014 | 2642.00-00 | Inclusion Ratio | 09/18/2009 |
| 200938014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/18/2009 |
| 200938013 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2009 |
| 200938013 | 2642.00-00 | Inclusion Ratio | 09/18/2009 |
| 200938013 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/18/2009 |
| 200938012 | 9100.09-00 | Section 442; Accounting Periods | 09/18/2009 |
| 200938011 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 09/18/2009 |
| 200938011 | 901.01-04 | Dual Capacity Taxpayers | 09/18/2009 |
| 200938010 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 09/18/2009 |
| 200938010 | 382.11-07 | Treating Interests As Stock | 09/18/2009 |
| 200938009 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 09/18/2009 |
