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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编号 UILC 主题 发布日期
201236038 408.03-00 Rollover Contributions 09/07/2012
201236037 408.03-00 Rollover Contributions 09/07/2012
201236036 408.03-00 Rollover Contributions 09/07/2012
201236035 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/07/2012
201236034 408.03-00 Rollover Contributions 09/07/2012
201236033 501.03-05 Corporations 09/07/2012
201236033 501.03-20 Religious Organizations 09/07/2012
201236033 501.33-01 Trustees Serve Private Interest 09/07/2012
201236033 501.36-01 Section 501(c)(3) Organizations 09/07/2012
201236032 4943.00-00 Excise Taxes on Excess Business Holdings 09/07/2012
201236032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/07/2012
201236031 4945.04-04 Grants to Individuals 09/07/2012
201236030 6223.04-00 Failure to Provide Notice 09/07/2012
201236030 6223.04-01 Proceedings Finished 09/07/2012
201236029 6224.01-02 Settlement of Penalties 09/07/2012
201236028 6227.05-00 Other Requests 09/07/2012
201236027 6229.02-00 Extension by Agreement 09/07/2012
201236026 6213.07-03 Amount Paid 09/07/2012
201236025 302.02-00 Disproportionate Redemption of stock 09/07/2012
201236024 7701.00-00 Definitions 09/07/2012
201236024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/07/2012
201236023 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/07/2012
201236022 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 09/07/2012
201236021 7701.00-00 Definitions 09/07/2012
201236021 9100.00-00 Extension of Time for Making Certain Elections 09/07/2012

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