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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 199947042 | 415.01-00 | Limitation for Defined Benefit Plans | 11/26/1999 |
| 199947041 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 11/26/1999 |
| 199947041 | 402.09-00 | Tax on Lump Sum Distributions | 11/26/1999 |
| 199947041 | 404.16-00 | Dividend Paid Deduction for ESOPs | 11/26/1999 |
| 199947040 | 107.00-00 | Rental Value of Parsonage (Excluded v. Not Excluded) | 11/26/1999 |
| 199947040 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 11/26/1999 |
| 199947039 | 414.07-00 | Governmental Plan | 11/26/1999 |
| 199947038 | 4942.05-01 | Active Conduct of Exempt Purpose Activities | 11/26/1999 |
| 199947038 | 4944.03-00 | Exception for Program-Related Investments | 11/26/1999 |
| 199947037 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 11/26/1999 |
| 199947036 | 408.02-01 | Benefit Distributions | 11/26/1999 |
| 199947036 | 408.03-00 | Rollover Contributions | 11/26/1999 |
| 199947035 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 11/26/1999 |
| 199947034 | 2701.00-00 | Special Valuation Rules for Transfers of Interests in Corporations or Partnerships | 11/26/1999 |
| 199947033 | 338.01-02 | Time in which Election must be made | 11/26/1999 |
| 199947033 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/26/1999 |
| 199947032 | 468A.04-02 | Revised Schedules | 11/26/1999 |
| 199947032 | 468A.03-04 | Formulas or Other Methods | 11/26/1999 |
| 199947031 | 1441.02-01 | Fixed or Determinable Annual or Periodic Income | 11/26/1999 |
| 199947031 | 1441.07-00 | Reduced Rate or Exemption by Application of Tax Treaty | 11/26/1999 |
| 199947031 | 1442.00-00 | Withholding of Tax on Foreign Corporations (Required v. Not Required) | 11/26/1999 |
| 199947030 | 985.01-00 | Functional Currency of a QBU | 11/26/1999 |
| 199947029 | 6041.08-00 | Payments By United States Or A State | 11/26/1999 |
| 199947029 | 6045.03-00 | Real Estate Transactions | 11/26/1999 |
| 199947028 | 863.00-00 | Items Not Specified in Sections 861 or 862 | 11/26/1999 |
