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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 |
|---|---|---|---|
| 201252006 | 9100.22-00 | Other | 12/28/2012 |
| 201252006 | 1502.99-00 | Regulations Governing Consolidated Returns--Issue Not Contained in Present List | 12/28/2012 |
| 201252005 | 6041.00-00 | Information at Source | 12/28/2012 |
| 201252005 | 61.00-00 | Gross Income v. Not Gross Income | 12/28/2012 |
| 201252004 | 2632.01-00 | Time and Manner of Allocation | 12/28/2012 |
| 201252004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/28/2012 |
| 201252003 | 2632.01-00 | Time and Manner of Allocation | 12/28/2012 |
| 201252003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/28/2012 |
| 201252002 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/28/2012 |
| 201252002 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 12/28/2012 |
| 201252002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/28/2012 |
| 201252001 | 1362.04-00 | Inadvertent Terminations | 12/28/2012 |
| 201252001 | 1362.00-00 | Election by Small Business Corporation | 12/28/2012 |
| 201252001 | 1362.01-00 | Eligible v. Ineligible | 12/28/2012 |
| 201252001 | 1362.02-00 | Termination of Election | 12/28/2012 |
| 201252001 | 1362.02-02 | Ceases to be Small Business Corporation | 12/28/2012 |
| 201251024 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 12/21/2012 |
| 201251024 | 501.09-04 | Membership | 12/21/2012 |
| 201251023 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 12/21/2012 |
| 201251023 | 501.09-04 | Membership | 12/21/2012 |
| 201251022 | 501.03-22 | Scholarships, Endowment Funds and Trusts, Student Loans | 12/21/2012 |
| 201251021 | 4945.04-04 | Grants to Individuals | 12/21/2012 |
| 201251020 | 4945.04-04 | Grants to Individuals | 12/21/2012 |
| 201251019 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 12/21/2012 |
| 201251019 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 12/21/2012 |
