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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.
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 |
|---|---|---|---|
| 200002047 | 79.00-00 | Group-Term Life Insurance--Employees (Payments Included v. Not Included) | 01/14/2000 |
| 200002046 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 01/14/2000 |
| 200002045 | 7216.20-01 | Other Provisions of Code | 01/14/2000 |
| 200002044 | 9999.98-00 | Not Able to Identify Under Present List | 01/14/2000 |
| 200002043 | 2.02-00 | Head of Household | 01/14/2000 |
| 200002043 | 32.03-00 | Qualifying Child | 01/14/2000 |
| 200002042 | 860D.01-00 | Election | 01/14/2000 |
| 200002042 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/14/2000 |
| 200002041 | 877.00-00 | Expatriation to Avoid Tax | 01/14/2000 |
| 200002040 | 107.01-00 | Rental Allowance | 01/14/2000 |
| 200002039 | 1362.04-00 | Inadvertent Terminations | 01/14/2000 |
| 200002038 | 877.00-00 | Expatriation to Avoid Tax | 01/14/2000 |
| 200002037 | 1362.01-03 | Late Elections | 01/14/2000 |
| 200002036 | 51.09.00-00 | LIENS: Gift tax liens | 01/14/2000 |
| 200002036 | 51.49.01-00 | LIENS: Removal: Certificate of non-attachment | 01/14/2000 |
| 200002036 | 51.49.03-00 | LIENS: Removal: Release | 01/14/2000 |
| 200002035 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/14/2000 |
| 200002034 | 936.09-00 | Termination | 01/14/2000 |
| 200002033 | 1362.02-03 | Passive Investment Income | 01/14/2000 |
| 200002032 | 1362.01-03 | Late Elections | 01/14/2000 |
| 200002031 | 1362.02-03 | Passive Investment Income | 01/14/2000 |
| 200002030 | 101.01-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 01/14/2000 |
| 200002030 | 7702.01-00 | Definition | 01/14/2000 |
| 200002029 | 170.07-00 | Percentage Limitations | 01/14/2000 |
| 200002029 | 664.00-00 | Charitable Remainder Trusts | 01/14/2000 |
