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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 |
|---|---|---|---|
| 200739006 | 1362.04-00 | Inadvertent Terminations | 09/28/2007 |
| 200739005 | 141.01-04 | Output Facilities | 09/28/2007 |
| 200739004 | 664.03-02 | Charitable Remainder Unitrust | 09/28/2007 |
| 200739004 | 4941.04-00 | Definition of Self-Dealing | 09/28/2007 |
| 200739004 | 1001.02-03 | Sale or Other Disposition of Certain Term Interest After October 9, 1969 | 09/28/2007 |
| 200739003 | 1362.01-03 | Late Elections | 09/28/2007 |
| 200739002 | 1362.01-03 | Late Elections | 09/28/2007 |
| 200739001 | 1362.01-03 | Late Elections | 09/28/2007 |
| 200738032 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/21/2007 |
| 200738031 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/21/2007 |
| 200738030 | 412.06-00 | Minimum Funding Waiver | 09/21/2007 |
| 200738029 | 412.06-00 | Minimum Funding Waiver | 09/21/2007 |
| 200738028 | 408.03-00 | Rollover Contributions | 09/21/2007 |
| 200738027 | 408.00-00 | Individual Retirement Accounts | 09/21/2007 |
| 200738026 | 412.00-00 | Minimum Funding Standards | 09/21/2007 |
| 200738025 | 219.02-00 | Limitations and Restrictions | 09/21/2007 |
| 200738025 | 219.02-01 | Maximum Deductions | 09/21/2007 |
| 200738025 | 408.03-00 | Rollover Contributions | 09/21/2007 |
| 200738024 | 4971.02-00 | Additional Tax | 09/21/2007 |
| 200738023 | 412.06-00 | Minimum Funding Waiver | 09/21/2007 |
| 200738022 | 412.06-00 | Minimum Funding Waiver | 09/21/2007 |
| 200738021 | 412.06-00 | Minimum Funding Waiver | 09/21/2007 |
| 200738020 | 412.06-00 | Minimum Funding Waiver | 09/21/2007 |
| 200738019 | 412.06-00 | Minimum Funding Waiver | 09/21/2007 |
| 200738018 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/21/2007 |
