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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 |
|---|---|---|---|
| 200114017 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/06/2001 |
| 200114016 | 468A.04-02 | Revised Schedules | 04/06/2001 |
| 200114015 | 468A.04-02 | Revised Schedules | 04/06/2001 |
| 200114014 | 468A.04-02 | Revised Schedules | 04/06/2001 |
| 200114013 | 468A.04-02 | Revised Schedules | 04/06/2001 |
| 200114012 | 150.00-00 | Definitions and Special Rules | 04/06/2001 |
| 200114011 | 468A.04-02 | Revised Schedules | 04/06/2001 |
| 200114010 | 1362.01-03 | Late Elections | 04/06/2001 |
| 200114009 | 1362.04-00 | Inadvertent Terminations | 04/06/2001 |
| 200114008 | 263.07-01 | Commissions | 04/06/2001 |
| 200114007 | 1362.01-03 | Late Elections | 04/06/2001 |
| 200114006 | 6203.00-00 | Method of Assessment | 04/06/2001 |
| 200114006 | 6203.01-00 | Procedures | 04/06/2001 |
| 200114005 | 6166.03-00 | Active Trade or Business | 04/06/2001 |
| 200114004 | 2701.07-00 | Qualified Payments | 04/06/2001 |
| 200114003 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/06/2001 |
| 200114002 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 04/06/2001 |
| 200114002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/06/2001 |
| 200114002 | 355.01-00 | Spin-Off | 04/06/2001 |
| 200114002 | 367.00-00 | Foreign Corporations | 04/06/2001 |
| 200114002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/06/2001 |
| 200114001 | 6039.00-00 | Information Required in Connection With Certain Options | 04/06/2001 |
| 200113033 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 03/30/2001 |
| 200113033 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 03/30/2001 |
| 200113032 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 03/30/2001 |
