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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.
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 |
|---|---|---|---|
| 201245024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/09/2012 |
| 201245023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/09/2012 |
| 201245022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/09/2012 |
| 201245021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/09/2012 |
| 201245020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/09/2012 |
| 201245020 | 355.01-01 | Split-Off | 11/09/2012 |
| 201245019 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 11/09/2012 |
| 201245018 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 11/09/2012 |
| 201245017 | 115.00-00 | Income of States, Municipalities, etc. | 11/09/2012 |
| 201245017 | 7805.04-01 | Retroactive Application of Rulings | 11/09/2012 |
| 201245016 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/09/2012 |
| 201245016 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2012 |
| 201245015 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/09/2012 |
| 201245015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2012 |
| 201245014 | 1362.04-00 | Inadvertent Terminations | 11/09/2012 |
| 201245013 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/09/2012 |
| 201245013 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2012 |
| 201245012 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/09/2012 |
| 201245012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2012 |
| 201245011 | 468A.04-02 | Revised Schedules | 11/09/2012 |
| 201245010 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 11/09/2012 |
| 201245009 | 9100.22-00 | Other | 11/09/2012 |
| 201245009 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 11/09/2012 |
| 201245008 | 663.04-00 | 65-Day Rule | 11/09/2012 |
| 201245008 | 9100.12-00 | Section 663; Special Rules Applicable to Sections 661 and 662 | 11/09/2012 |
