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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 |
|---|---|---|---|
| 201020012 | 6332.00-00 | Surrender of Property Subject to Levy (See 6331.12-00) | 05/21/2010 |
| 201020011 | 3121.00-00 | Definitions | 05/21/2010 |
| 201020010 | 3404.00-00 | Return and Payment by Governmental Employer | 05/21/2010 |
| 201020009 | 2104.02-00 | Revocable Transfers and Transfers Within 3 Years of Death | 05/21/2010 |
| 201020008 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 05/21/2010 |
| 201020007 | 1362.00-00 | Election by Small Business Corporation | 05/21/2010 |
| 201020007 | 1362.04-00 | Inadvertent Terminations | 05/21/2010 |
| 201020006 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 05/21/2010 |
| 201020006 | 1502.75-00 | Filing Requirements | 05/21/2010 |
| 201020005 | 104.03-00 | Damages | 05/21/2010 |
| 201020004 | 104.03-00 | Damages | 05/21/2010 |
| 201020003 | 851.02-00 | Gross Income Requirement | 05/21/2010 |
| 201020002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/21/2010 |
| 201020002 | 2056.07-00 | Qualified Terminable Interest Property | 05/21/2010 |
| 201020001 | 2041.03-00 | General Power v. Not a General Power | 05/21/2010 |
| 201020001 | 2514.02-00 | Power Created After October 21, 1942 | 05/21/2010 |
| 201020001 | 2642.00-00 | Inclusion Ratio | 05/21/2010 |
| 201019034 | 501.03-02 | Foundations | 05/14/2010 |
| 201019033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/14/2010 |
| 201019033 | 501.33-00 | Private v. Public Interest Served | 05/14/2010 |
| 201019033 | 501.36-00 | Business Activities | 05/14/2010 |
| 201019032 | 412.00-00 | Minimum Funding Standards | 05/14/2010 |
| 201019031 | 412.00-00 | Minimum Funding Standards | 05/14/2010 |
| 201019030 | 412.00-00 | Minimum Funding Standards | 05/14/2010 |
| 201019029 | 412.00-00 | Minimum Funding Standards | 05/14/2010 |
