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 |
|---|---|---|---|
| 200927004 | 1502.75-00 | Filing Requirements | 07/02/2009 |
| 200927004 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/02/2009 |
| 200927003 | 1295.02-02 | Retroactive Elections | 07/02/2009 |
| 200927002 | 7704.03-00 | Qualifying Income | 07/02/2009 |
| 200927001 | 1362.01-03 | Late Elections | 07/02/2009 |
| 200926049 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 06/26/2009 |
| 200926049 | 501.32-01 | Distribution of Assets to Private Individuals | 06/26/2009 |
| 200926048 | 4945.04-04 | Grants to Individuals | 06/26/2009 |
| 200926047 | 4945.04-04 | Grants to Individuals | 06/26/2009 |
| 200926046 | 4945.04-04 | Grants to Individuals | 06/26/2009 |
| 200926045 | 4945.04-04 | Grants to Individuals | 06/26/2009 |
| 200926044 | 4945.04-04 | Grants to Individuals | 06/26/2009 |
| 200926043 | 4945.04-04 | Grants to Individuals | 06/26/2009 |
| 200926042 | 408.03-00 | Rollover Contributions | 06/26/2009 |
| 200926041 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/26/2009 |
| 200926040 | 408.03-00 | Rollover Contributions | 06/26/2009 |
| 200926039 | 408.03-00 | Rollover Contributions | 06/26/2009 |
| 200926038 | 4945.04-04 | Grants to Individuals | 06/26/2009 |
| 200926037 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 06/26/2009 |
| 200926036 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 06/26/2009 |
| 200926035 | 4945.04-04 | Grants to Individuals | 06/26/2009 |
| 200926034 | 4945.04-04 | Grants to Individuals | 06/26/2009 |
| 200926033 | 501.03-02 | Foundations | 06/26/2009 |
| 200926032 | 4942.03-07 | Set-Asides | 06/26/2009 |
| 200926031 | 4945.04-04 | Grants to Individuals | 06/26/2009 |
