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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 |
|---|---|---|---|
| 200916008 | 9100.22-00 | Other | 04/17/2009 |
| 200916008 | 992.02-00 | Election | 04/17/2009 |
| 200916007 | 42.03-00 | Qualified Basis | 04/17/2009 |
| 200916007 | 167.13-05 | Buildings | 04/17/2009 |
| 200916007 | 168.00-00 | Modified Accelerated Cost Recovery System | 04/17/2009 |
| 200916007 | 263.01-00 | Construction Costs | 04/17/2009 |
| 200916007 | 263A.02-10 | Substantially Constructed Self-Constructed Property | 04/17/2009 |
| 200916006 | 7701.00-00 | Definitions | 04/17/2009 |
| 200916006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2009 |
| 200916005 | 7701.00-00 | Definitions | 04/17/2009 |
| 200916005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2009 |
| 200916004 | 1245.01-01 | Ordinary Income | 04/17/2009 |
| 200916003 | 468B.00-00 | Special Rules For Designated Settlement Funds | 04/17/2009 |
| 200916002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2009 |
| 200916002 | 2642.00-00 | Inclusion Ratio | 04/17/2009 |
| 200916002 | 2652.00-00 | Other Definitions | 04/17/2009 |
| 200916001 | 7701.00-00 | Definitions | 04/17/2009 |
| 200916001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2009 |
| 200915063 | 408.00-00 | Individual Retirement Accounts | 04/10/2009 |
| 200915063 | 408.03-00 | Rollover Contributions | 04/10/2009 |
| 200915063 | 408A.00-00 | Roth IRA | 04/10/2009 |
| 200915062 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 04/10/2009 |
| 200915061 | 501.07-01 | Profit v. Not for Profit | 04/10/2009 |
| 200915060 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 04/10/2009 |
| 200915059 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 04/10/2009 |
