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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201220040 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220039 | 412.06-00 | Minimum Funding Waiver | 05/18/2012 |
| 201220038 | 4945.04-04 | Grants to Individuals | 05/18/2012 |
| 201220037 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 05/18/2012 |
| 201220036 | 4945.04-04 | Grants to Individuals | 05/18/2012 |
| 201220035 | 501.35-00 | "Exclusively" Test | 05/18/2012 |
| 201220035 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 05/18/2012 |
| 201220034 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 05/18/2012 |
| 201220033 | 6511.01-00 | Limitation of Amount | 05/18/2012 |
| 201220033 | 6511.01-03 | Claim Filed Late | 05/18/2012 |
| 201220033 | 6511.02-04 | Estimated Tax Payments and Withholdings | 05/18/2012 |
| 201220033 | 6511.09-00 | Timeliness of Claim | 05/18/2012 |
| 201220032 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 05/18/2012 |
| 201220031 | 35.01-00 | In General | 05/18/2012 |
| 201220030 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/18/2012 |
| 201220030 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/18/2012 |
| 201220029 | 6664.01-00 | Definition of Underpayment | 05/18/2012 |
| 201220028 | 263A.03-00 | Capitalization of Costs | 05/18/2012 |
| 201220028 | 263A.04-00 | Allocation Methods | 05/18/2012 |
| 201220028 | 263.08-02 | Improvement by Lessee | 05/18/2012 |
| 201220027 | 9300.99-07 | Sham Trusts | 05/18/2012 |
| 201220026 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 05/18/2012 |
| 201220026 | 451.04-00 | Conditions and Contingencies | 05/18/2012 |
| 201220026 | 61.09-10 | Year Taxable | 05/18/2012 |
| 201220025 | 9100.22-00 | Other | 05/18/2012 |
