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 |
|---|---|---|---|
| 200728002 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 07/13/2007 |
| 200728001 | 446.04-01 | Change of Accounting Methods; Correction of Method or Error | 07/13/2007 |
| 200727037 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/06/2007 |
| 200727027 | 408.03-00 | Rollover Contributions | 07/06/2007 |
| 200727026 | 409.00-00 | Qualifications for Tax Credit Employee Stock Ownership Plans | 07/06/2007 |
| 200727025 | 408.00-00 | Individual Retirement Accounts | 07/06/2007 |
| 200727024 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 07/06/2007 |
| 200727023 | 408.03-00 | Rollover Contributions | 07/06/2007 |
| 200727022 | 408.03-00 | Rollover Contributions | 07/06/2007 |
| 200727021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/06/2007 |
| 200727020 | 501.03-33 | Lessening the Burdens of Government | 07/06/2007 |
| 200727020 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/06/2007 |
| 200727020 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/06/2007 |
| 200727019 | 4941.04-00 | Definition of Self-Dealing | 07/06/2007 |
| 200727018 | 4941.04-00 | Definition of Self-Dealing | 07/06/2007 |
| 200727017 | 111.00-00 | Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) | 07/06/2007 |
| 200727017 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 07/06/2007 |
| 200727017 | 409.00-00 | Qualifications for Tax Credit Employee Stock Ownership Plans | 07/06/2007 |
| 200727017 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 07/06/2007 |
| 200727017 | 509.00-00 | Private Foundation Defined | 07/06/2007 |
| 200727017 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 07/06/2007 |
| 200727016 | 165.06-02 | Securities In Affiliated Corporations | 07/06/2007 |
| 200727015 | 1311.00-00 | Correction of Error | 07/06/2007 |
| 200727014 | 471.01-00 | Need for Inventories | 07/06/2007 |
| 200727014 | 263A.03-02 | Indirect Costs | 07/06/2007 |
