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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Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202008002 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 02/21/2020 |
| 202008002 | 1502.75-00 | Filing Requirements | 02/21/2020 |
| 202008002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2020 |
| 202008002 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 02/21/2020 |
| 202008001 | 1361.03-02 | Qualified Subchapter S Trusts | 02/21/2020 |
| 202008001 | 1362.02-02 | Ceases to be Small Business Corporation | 02/21/2020 |
| 202008001 | 1362.04-00 | Inadvertent Terminations | 02/21/2020 |
| 202008000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/21/2020 |
| 202007022 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/14/2020 |
| 202007021 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/14/2020 |
| 202007021 | 501.06-01 | Performance of Particular Services for Members | 02/14/2020 |
| 202007020 | 4945.04-04 | Grants to Individuals | 02/14/2020 |
| 202007019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/14/2020 |
| 202007019 | 501.03-20 | Religious Organizations | 02/14/2020 |
| 202007018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/14/2020 |
| 202007017 | 6223.00-00 | Notice to Partners of Proceedings | 02/14/2020 |
| 202007017 | 6230.01-00 | Coordination with Deficiency Proceedings | 02/14/2020 |
| 202007016 | 164.00-00 | Taxes | 02/14/2020 |
| 202007015 | 469.00-00 | Passive Activity Losses and Credits Limited | 02/14/2020 |
| 202007015 | 469.03-03 | Definition of Activity | 02/14/2020 |
| 202007015 | 469.14-00 | Real Property Business | 02/14/2020 |
| 202007015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007014 | 1362.00-00 | Election by Small Business Corporation | 02/14/2020 |
| 202007014 | 1362.01-00 | Eligible v. Ineligible | 02/14/2020 |
| 202007014 | 1362.01-01 | Shareholder Consent | 02/14/2020 |
