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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 |
|---|---|---|---|
| 200733006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/17/2007 |
| 200733006 | 351.02-00 | Series of Transactions | 08/17/2007 |
| 200733006 | 332.00-00 | Complete Liquidation of Subsidiaries | 08/17/2007 |
| 200733005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/17/2007 |
| 200733004 | 1362.01-02 | Election After Termination | 08/17/2007 |
| 200733003 | 453.00-00 | Installment Method (Available v. Not Available) | 08/17/2007 |
| 200733002 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/17/2007 |
| 200733001 | 9100.22-00 | Other | 08/17/2007 |
| 200733001 | 1503.04-04 | Dual Resident Corporation | 08/17/2007 |
| 200732030 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 08/10/2007 |
| 200732029 | 412.06-00 | Minimum Funding Waiver | 08/10/2007 |
| 200732028 | 404.02-00 | Stock Bonus and Profit-Sharing Trusts | 08/10/2007 |
| 200732027 | 408.06-00 | Distributions | 08/10/2007 |
| 200732026 | 408.06-00 | Distributions | 08/10/2007 |
| 200732025 | 408.03-00 | Rollover Contributions | 08/10/2007 |
| 200732024 | 501.07-01 | Profit v. Not for Profit | 08/10/2007 |
| 200732023 | 507.04-00 | Termination Under Section 507(b)(1)(B) | 08/10/2007 |
| 200732022 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 08/10/2007 |
| 200732022 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/10/2007 |
| 200732021 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 08/10/2007 |
| 200732021 | 513.01-00 | Trusts | 08/10/2007 |
| 200732020 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 08/10/2007 |
| 200732019 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 08/10/2007 |
| 200732018 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 08/10/2007 |
| 200732017 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 08/10/2007 |
