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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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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 |
|---|---|---|---|
| 200952069 | 509.03-00 | Continuation of Private Foundation Status | 12/25/2009 |
| 200952068 | 412.00-00 | Minimum Funding Standards | 12/25/2009 |
| 200952067 | 408.03-00 | Rollover Contributions | 12/25/2009 |
| 200952066 | 408.03-00 | Rollover Contributions | 12/25/2009 |
| 200952065 | 408.03-00 | Rollover Contributions | 12/25/2009 |
| 200952064 | 408.03-00 | Rollover Contributions | 12/25/2009 |
| 200952063 | 408.03-00 | Rollover Contributions | 12/25/2009 |
| 200952062 | 408.03-00 | Rollover Contributions | 12/25/2009 |
| 200952061 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 12/25/2009 |
| 200952060 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 12/25/2009 |
| 200952059 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 12/25/2009 |
| 200952058 | 6103.08-00 | Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes | 12/25/2009 |
| 200952057 | 7702B.02-00 | Definition | 12/25/2009 |
| 200952057 | 846.00-00 | Discounted Unpaid Losses Defined | 12/25/2009 |
| 200952056 | 6103.02-03 | Taxpayer Return Information | 12/25/2009 |
| 200952055 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 12/25/2009 |
| 200952054 | 469.00-00 | Passive Activity Losses and Credits Limited | 12/25/2009 |
| 200952053 | 6402.00-00 | Authority to Make Credits or Refunds | 12/25/2009 |
| 200952052 | 172.02-01 | Corporation | 12/25/2009 |
| 200952052 | 1563.01-02 | Brother--Sister | 12/25/2009 |
| 200952051 | 6229.02-00 | Extension by Agreement | 12/25/2009 |
| 200952050 | 6231.03-00 | Partnership Item | 12/25/2009 |
| 200952049 | 4975.03-00 | Prohibited Transaction | 12/25/2009 |
| 200952048 | 6050N.00-00 | Returns Regarding Payments of Royalties | 12/25/2009 |
| 200952047 | 6324.01-00 | Estate Tax Liens | 12/25/2009 |
