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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编号 UILC 主题 发布日期
200142022 408A.00-00 Roth IRA 10/19/2001
200142022 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 10/19/2001
200142022 4973.00-00 Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities 10/19/2001
200142021 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 10/19/2001
200142021 6722.00-00 Failure to Furnish Certain Payee Statements 10/19/2001
200142021 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 10/19/2001
200142020 9999.98-00 Not Able to Identify Under Present List 10/19/2001
200142019 170.01-00 Time of Making Contribution 10/19/2001
200142018 45.01-00 In General 10/19/2001
200142017 1362.01-03 Late Elections 10/19/2001
200142016 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 10/19/2001
200142016 9100.00-00 Extension of Time for Making Certain Elections 10/19/2001
200142015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/19/2001
200142014 831.02-00 Alternative Tax Small Companies 10/19/2001
200142013 338.01-02 Time in which Election must be made 10/19/2001
200142013 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 10/19/2001
200142012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/19/2001
200142011 642.00-00 Special Rules for Credits and Deductions 10/19/2001
200142010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/19/2001
200142009 9100.00-00 Extension of Time for Making Certain Elections 10/19/2001
200142009 7701.00-00 Definitions 10/19/2001
200142008 446.04-17 Change in Method of Accounting for Depreciation 10/19/2001
200142007 167.14-06 Licenses and Franchises 10/19/2001
200142007 167.14-11 Other Intangible Property 10/19/2001
200142006 68.00.00-00 REDEMPTION 10/19/2001

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