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 |
|---|---|---|---|
| 199936001 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 09/10/1999 |
| 199936001 | 6621.00-00 | Determination of Rate of Interest; Compounding of Interest | 09/10/1999 |
| 199935076 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 09/03/1999 |
| 199935075 | 453.08-01 | Election After Revocation | 09/03/1999 |
| 199935074 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/03/1999 |
| 199935073 | 401.04-00 | Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) | 09/03/1999 |
| 199935073 | 402.01-00 | Exempt Trust | 09/03/1999 |
| 199935073 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 09/03/1999 |
| 199935073 | 415.02-00 | Limitation for Defined Contribution Plans | 09/03/1999 |
| 199935073 | 4972.00-00 | Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) | 09/03/1999 |
| 199935072 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 09/03/1999 |
| 199935071 | 856.04-00 | Rents From Real Property | 09/03/1999 |
| 199935070 | 1362.02-03 | Passive Investment Income | 09/03/1999 |
| 199935070 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/03/1999 |
| 199935069 | 1362.02-03 | Passive Investment Income | 09/03/1999 |
| 199935069 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/03/1999 |
| 199935068 | 865.07-09 | Financial Instruments | 09/03/1999 |
| 199935067 | 1362.02-03 | Passive Investment Income | 09/03/1999 |
| 199935067 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/03/1999 |
| 199935066 | 1362.02-03 | Passive Investment Income | 09/03/1999 |
| 199935066 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/03/1999 |
| 199935065 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 09/03/1999 |
| 199935065 | 708.01-00 | Termination | 09/03/1999 |
| 199935064 | 355.01-00 | Spin-Off | 09/03/1999 |
| 199935063 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 09/03/1999 |
