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 |
|---|---|---|---|
| 201247023 | 414.08-00 | Church Plan | 11/23/2012 |
| 201247022 | 408.03-00 | Rollover Contributions | 11/23/2012 |
| 201247021 | 408.03-00 | Rollover Contributions | 11/23/2012 |
| 201247020 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 11/23/2012 |
| 201247019 | 501.12-00 | Local Benevolent Life Insurance Associations, etc. | 11/23/2012 |
| 201247018 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 11/23/2012 |
| 201247018 | 501.33-00 | Private v. Public Interest Served | 11/23/2012 |
| 201247017 | 501.30-00 | Control of Corporation | 11/23/2012 |
| 201247017 | 501.33-00 | Private v. Public Interest Served | 11/23/2012 |
| 201247017 | 501.36-01 | Section 501(c)(3) Organizations | 11/23/2012 |
| 201247015 | 6501.07-00 | Omission of Income (25% Rule)--Exception to Period of Limitations | 11/23/2012 |
| 201247014 | 6233.00-00 | Extension to Entities Filing Partnership Returns, Etc. | 11/23/2012 |
| 201247013 | 9114.03-44 | Israel | 11/23/2012 |
| 201247013 | 7701.21-20 | Coordination with Income Tax Treaties | 11/23/2012 |
| 201247012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/23/2012 |
| 201247012 | 1362.00-00 | Election by Small Business Corporation | 11/23/2012 |
| 201247012 | 1362.04-00 | Inadvertent Terminations | 11/23/2012 |
| 201247011 | 6320.00-00 | Collection Due Process - Lien | 11/23/2012 |
| 201247011 | 6330.00-00 | Collection Due Process - Levy | 11/23/2012 |
| 201247011 | 1313.01-00 | Determination v. No Determination | 11/23/2012 |
| 201247010 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 11/23/2012 |
| 201247010 | 317.02-00 | Redemption of Stock v. Not a Redemption | 11/23/2012 |
| 201247009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/23/2012 |
| 201247009 | 368.03-00 | Stock for Property (Type "C") | 11/23/2012 |
| 201247009 | 368.03-01 | Substantially All the Property | 11/23/2012 |
