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 |
|---|---|---|---|
| 200551006 | 9100.22-00 | Other | 12/23/2005 |
| 200551006 | 1503.04-04 | Dual Resident Corporation | 12/23/2005 |
| 200551005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/23/2005 |
| 200551005 | 2642.00-00 | Inclusion Ratio | 12/23/2005 |
| 200551004 | 1362.01-03 | Late Elections | 12/23/2005 |
| 200551003 | 1362.01-03 | Late Elections | 12/23/2005 |
| 200551002 | 7704.03-00 | Qualifying Income | 12/23/2005 |
| 200551001 | 2511.04-00 | Gifts Indirectly Made | 12/23/2005 |
| 200551001 | 2601.03-01 | Irrevocable Trusts | 12/23/2005 |
| 200551001 | 2033.00-00 | Property in Which Decedent Had an Interest | 12/23/2005 |
| 200551001 | 671.02-00 | Persons Treated as Grantors | 12/23/2005 |
| 200550045 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 12/16/2005 |
| 200550044 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 12/16/2005 |
| 200550043 | 401.27-01 | Subordinate to Retirement Benefits | 12/16/2005 |
| 200550042 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 12/16/2005 |
| 200550041 | 402.08-00 | Rollover Contributions | 12/16/2005 |
| 200550040 | 408.03-00 | Rollover Contributions | 12/16/2005 |
| 200550039 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/16/2005 |
| 200550039 | 402.08-01 | Rollover Lump Sums | 12/16/2005 |
| 200550038 | 408.03-00 | Rollover Contributions | 12/16/2005 |
| 200550037 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 12/16/2005 |
| 200550036 | 9100.22-00 | Other | 12/16/2005 |
| 200550036 | 1503.04-04 | Dual Resident Corporation | 12/16/2005 |
| 200550035 | 9100.22-00 | Other | 12/16/2005 |
| 200550035 | 1503.04-04 | Dual Resident Corporation | 12/16/2005 |
