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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 |
|---|---|---|---|
| 200843040 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 10/24/2008 |
| 200843040 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 10/24/2008 |
| 200843040 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 10/24/2008 |
| 200843039 | 501.29-00 | Dedication of Assets to an Exempt Organization | 10/24/2008 |
| 200843038 | 501.29-00 | Dedication of Assets to an Exempt Organization | 10/24/2008 |
| 200843037 | 501.29-00 | Dedication of Assets to an Exempt Organization | 10/24/2008 |
| 200843036 | 514.01-00 | Rent and Deductions | 10/24/2008 |
| 200843036 | 514.06-00 | Definitions--Debt-Financed Property | 10/24/2008 |
| 200843035 | 501.06-01 | Performance of Particular Services for Members | 10/24/2008 |
| 200843034 | 501.06-01 | Performance of Particular Services for Members | 10/24/2008 |
| 200843033 | 501.04-03 | Political Activities Organizations | 10/24/2008 |
| 200843032 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/24/2008 |
| 200843032 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/24/2008 |
| 200843032 | 501.03-20 | Religious Organizations | 10/24/2008 |
| 200843032 | 501.03-30 | Organizational and Operational Tests | 10/24/2008 |
| 200843032 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 10/24/2008 |
| 200843032 | 501.33-00 | Private v. Public Interest Served | 10/24/2008 |
| 200843032 | 501.33-01 | Trustees Serve Private Interest | 10/24/2008 |
| 200843032 | 504.50-00 | Denial of Exemption | 10/24/2008 |
| 200843031 | 263A.03-04 | Costs Not Capitalized | 10/24/2008 |
| 200843031 | 263A.06-05 | Rules for Changing a Method of Accounting | 10/24/2008 |
| 200843031 | 263A.07-00 | Change in Method of Accounting under Section 263A | 10/24/2008 |
| 200843031 | 446.04-00 | Change of Methods (Permissible v. Not Permissible) | 10/24/2008 |
| 200843031 | 446.04-05 | Consent--Form, Time, etc., Requirements | 10/24/2008 |
| 200843031 | 446.04-12 | Valuing Inventories (See Also 0446.19-00) | 10/24/2008 |
