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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 |
|---|---|---|---|
| 200704018 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/26/2007 |
| 200704017 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 01/26/2007 |
| 200704016 | 1362.02-03 | Passive Investment Income | 01/26/2007 |
| 200704015 | 1362.01-03 | Late Elections | 01/26/2007 |
| 200704014 | 1362.01-03 | Late Elections | 01/26/2007 |
| 200704013 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 01/26/2007 |
| 200704013 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/26/2007 |
| 200704012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/26/2007 |
| 200704011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/26/2007 |
| 200704010 | 223.00-00 | Health Savings Accounts | 01/26/2007 |
| 200704009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/26/2007 |
| 200704008 | 1362.02-03 | Passive Investment Income | 01/26/2007 |
| 200704007 | 115.00-00 | Income of States, Municipalities, etc. | 01/26/2007 |
| 200704006 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 01/26/2007 |
| 200704005 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/26/2007 |
| 200704004 | 6041.00-00 | Information at Source | 01/26/2007 |
| 200704004 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 01/26/2007 |
| 200704004 | 6045.07-00 | Payments to Attorneys | 01/26/2007 |
| 200704004 | 6045.07-02 | Payments to Attorneys -- Exception for 6041(a) Payments | 01/26/2007 |
| 200704004 | 6049.00-00 | Returns Regarding Payments of Interest | 01/26/2007 |
| 200704003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/26/2007 |
| 200704003 | 2642.01-00 | Inclusion Ratio Defined | 01/26/2007 |
| 200704002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/26/2007 |
| 200704002 | 7701.01-00 | Associations v. Corporations | 01/26/2007 |
| 200704001 | 213.05-05 | Special Education | 01/26/2007 |
