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 |
|---|---|---|---|
| 编号 200208028 | UILC 401.00-00 | 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 发布日期 02/22/2002 |
| 编号 200208028 | UILC 408.00-00 | 主题 Individual Retirement Accounts | 发布日期 02/22/2002 |
| 编号 200208028 | UILC 2518.00-00 | 主题 Disclaimers | 发布日期 02/22/2002 |
| 编号 200208027 | UILC 509.02-02 | 主题 Supporting Organizations | 发布日期 02/22/2002 |
| 编号 200208027 | UILC 512.00-00 | 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) | 发布日期 02/22/2002 |
| 编号 200208026 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/22/2002 |
| 编号 200208025 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/22/2002 |
| 编号 200208024 | UILC 6621.04-00 | 主题 Increase in Underpayment Rate for Large Corporate Underpayments | 发布日期 02/22/2002 |
| 编号 200208023 | UILC 9100.22-00 | 主题 Other | 发布日期 02/22/2002 |
| 编号 200208023 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 02/22/2002 |
| 编号 200208022 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 02/22/2002 |
| 编号 200208022 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 02/22/2002 |
| 编号 200208021 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 02/22/2002 |
| 编号 200208020 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 02/22/2002 |
| 编号 200208019 | UILC 170.14-00 | 主题 Qualified Conservation Contribution | 发布日期 02/22/2002 |
| 编号 200208018 | UILC 9100.22-00 | 主题 Other | 发布日期 02/22/2002 |
| 编号 200208018 | UILC 2652.01-02 | 主题 Special Election for QTIP | 发布日期 02/22/2002 |
| 编号 200208017 | UILC 72.00-00 | 主题 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 发布日期 02/22/2002 |
| 编号 200208017 | UILC 368.02-00 | 主题 Stock for Stock (Type "B") | 发布日期 02/22/2002 |
| 编号 200208017 | UILC 368.05-00 | 主题 Recapitalization (Type "E") | 发布日期 02/22/2002 |
| 编号 200208017 | UILC 402.00-00 | 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 发布日期 02/22/2002 |
| 编号 200208017 | UILC 403.00-00 | 主题 Taxation of Employee Annuities (Taxable v. Not Taxable) | 发布日期 02/22/2002 |
| 编号 200208017 | UILC 408.00-00 | 主题 Individual Retirement Accounts | 发布日期 02/22/2002 |
| 编号 200208016 | UILC 108.03-02 | 主题 S Corporations | 发布日期 02/22/2002 |
| 编号 200208016 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/22/2002 |
