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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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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 |
|---|---|---|---|
| 201309009 | 6050I.01-00 | Compliance | 03/01/2013 |
| 201309008 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 03/01/2013 |
| 201309008 | 6050I.01-00 | Compliance | 03/01/2013 |
| 201309007 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 03/01/2013 |
| 201309007 | 6050I.01-00 | Compliance | 03/01/2013 |
| 201309006 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 03/01/2013 |
| 201309006 | 6050I.01-00 | Compliance | 03/01/2013 |
| 201309005 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 03/01/2013 |
| 201309005 | 6050I.01-00 | Compliance | 03/01/2013 |
| 201309004 | 164.00-00 | Taxes | 03/01/2013 |
| 201309003 | 1361.01-04 | More than One Class of Stock | 03/01/2013 |
| 201309002 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/01/2013 |
| 201309002 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 03/01/2013 |
| 201309001 | 9100.22-00 | Other | 03/01/2013 |
| 201309001 | 9114.03-06 | Canada | 03/01/2013 |
| 201308037 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/22/2013 |
| 201308036 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/22/2013 |
| 201308035 | 408.03-00 | Rollover Contributions | 02/22/2013 |
| 201308034 | 408.03-00 | Rollover Contributions | 02/22/2013 |
| 201308033 | 414.08-00 | Church Plan | 02/22/2013 |
| 201308032 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 02/22/2013 |
| 201308032 | 501.32-01 | Distribution of Assets to Private Individuals | 02/22/2013 |
| 201308032 | 501.33-00 | Private v. Public Interest Served | 02/22/2013 |
| 201308031 | 4945.04-04 | Grants to Individuals | 02/22/2013 |
| 201308030 | 27.00.00-00 | Equitable Remedies | 02/22/2013 |
