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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 |
|---|---|---|---|
| 200530007 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 07/29/2005 |
| 200530007 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/29/2005 |
| 200530007 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 07/29/2005 |
| 200530007 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 07/29/2005 |
| 200530006 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/29/2005 |
| 200530005 | 468A.04-02 | Revised Schedules | 07/29/2005 |
| 200530004 | 2511.18-00 | Renunciation of Testate or Intestate Share | 07/29/2005 |
| 200530004 | 2601.03-01 | Irrevocable Trusts | 07/29/2005 |
| 200530003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/29/2005 |
| 200530002 | 2511.11-00 | Gift of Remainder | 07/29/2005 |
| 200530002 | 2511.18-00 | Renunciation of Testate or Intestate Share | 07/29/2005 |
| 200530002 | 2652.01-00 | Transferor Defined | 07/29/2005 |
| 200530002 | 2702.04-00 | Property Treated as Held in Trust | 07/29/2005 |
| 200530001 | 1362.01-03 | Late Elections | 07/29/2005 |
| 200529013 | 408.00-00 | Individual Retirement Accounts | 07/22/2005 |
| 200529012 | 412.06-00 | Minimum Funding Waiver | 07/22/2005 |
| 200529011 | 414.09-00 | Certain Employee Contributions | 07/22/2005 |
| 200529010 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2005 |
| 200529009 | 412.06-00 | Minimum Funding Waiver | 07/22/2005 |
| 200529008 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 07/22/2005 |
| 200529007 | 114.00-00 | Extraterritorial Income | 07/22/2005 |
| 200529006 | 6166.00-00 | Extension of Time to Pay Estate Tax | 07/22/2005 |
| 200529005 | 173.00-00 | Circulation Expenditures (Deductible v. Not Deductible) | 07/22/2005 |
| 200529004 | 102.06-00 | Donative Intent of Donor - Detached Generosity | 07/22/2005 |
| 200529004 | 1441.03-00 | Exemptions from Withholding | 07/22/2005 |
