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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 |
|---|---|---|---|
| 201314003 | 1361.00-00 | Definitions | 04/05/2013 |
| 201314003 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 04/05/2013 |
| 201314003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/05/2013 |
| 201314002 | 856.00-00 | Definition of Real Estate Investment Trust | 04/05/2013 |
| 201314001 | 355.01-00 | Spin-Off | 04/05/2013 |
| 201314001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/05/2013 |
| 201314001 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 04/05/2013 |
| 201314001 | 332.01-00 | Nonrecognition of Gain or Loss | 04/05/2013 |
| 201313035 | 501.07-01 | Profit v. Not for Profit | 03/29/2013 |
| 201313034 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/29/2013 |
| 201313034 | 501.33-00 | Private v. Public Interest Served | 03/29/2013 |
| 201313033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/29/2013 |
| 201313033 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 03/29/2013 |
| 201313033 | 501.33-00 | Private v. Public Interest Served | 03/29/2013 |
| 201313032 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 03/29/2013 |
| 201313032 | 501.33-00 | Private v. Public Interest Served | 03/29/2013 |
| 201313032 | 501.03-24 | Scientific Organizations | 03/29/2013 |
| 201313031 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 03/29/2013 |
| 201313030 | 7402.00-00 | Jurisdiction of District Courts | 03/29/2013 |
| 201313029 | 6404.00-00 | Abatements | 03/29/2013 |
| 201313028 | 6045.03-00 | Real Estate Transactions | 03/29/2013 |
| 201313027 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/29/2013 |
| 201313027 | 1311.00-00 | Correction of Error | 03/29/2013 |
| 201313026 | 6330.00-00 | Collection Due Process - Levy | 03/29/2013 |
| 201313025 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/29/2013 |
