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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 |
|---|---|---|---|
| 201125045 | 501.03-30 | Organizational and Operational Tests | 06/24/2011 |
| 201125045 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 06/24/2011 |
| 201125045 | 501.33-00 | Private v. Public Interest Served | 06/24/2011 |
| 201125044 | 501.33-00 | Private v. Public Interest Served | 06/24/2011 |
| 201125043 | 501.03-28 | Testing for Public Safety | 06/24/2011 |
| 201125043 | 501.01-00 | Instrumentalities of U.S. | 06/24/2011 |
| 201125043 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 06/24/2011 |
| 201125042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/24/2011 |
| 201125041 | 7602.00-00 | Examination of Books and Witnesses | 06/24/2011 |
| 201125040 | 1341.02-00 | Amount Previously Included in Income v. Not Included | 06/24/2011 |
| 201125039 | 6227.05-00 | Other Requests | 06/24/2011 |
| 201125038 | 6224.01-01 | Settlement Agreement | 06/24/2011 |
| 201125037 | 6104.00-00 | Publicity of Information Required from Certain Exempt Organizations and Certain Trusts | 06/24/2011 |
| 201125036 | 6402.00-00 | Authority to Make Credits or Refunds | 06/24/2011 |
| 201125035 | 6402.00-00 | Authority to Make Credits or Refunds | 06/24/2011 |
| 201125034 | 1311.00-00 | Correction of Error | 06/24/2011 |
| 201125033 | 6402.02-00 | Refund Subject to Off-Set | 06/24/2011 |
| 201125032 | 6231.03-00 | Partnership Item | 06/24/2011 |
| 201125031 | 6222.00-00 | Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | 06/24/2011 |
| 201125030 | 168.36-00 | Additional First Year Depreciation | 06/24/2011 |
| 201125029 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 06/24/2011 |
| 201125028 | 7405.00-00 | Action for Recovery of Erroneous Refunds | 06/24/2011 |
| 201125027 | 6223.02-00 | Information for Secretary's Notices | 06/24/2011 |
| 201125026 | 7602.03-05 | Reexamination | 06/24/2011 |
| 201125025 | 6223.00-00 | Notice to Partners of Proceedings | 06/24/2011 |
