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 |
|---|---|---|---|
| 200450053 | 72.02-00 | Investment in Contract | 12/10/2004 |
| 200450053 | 72.07-00 | Amounts Not Receivable as Annuities | 12/10/2004 |
| 200450053 | 72.07-01 | On or After Starting Date | 12/10/2004 |
| 200450053 | 72.07-02 | Before Starting Date | 12/10/2004 |
| 200450053 | 72.07-03 | Lump Sum | 12/10/2004 |
| 200450053 | 72.07-04 | Allocation of Amounts | 12/10/2004 |
| 200450053 | 72.07-05 | Investment In Contract | 12/10/2004 |
| 200450052 | 408.03-00 | Rollover Contributions | 12/10/2004 |
| 200450051 | 412.06-00 | Minimum Funding Waiver | 12/10/2004 |
| 200450050 | 412.06-00 | Minimum Funding Waiver | 12/10/2004 |
| 200450049 | 412.06-00 | Minimum Funding Waiver | 12/10/2004 |
| 200450048 | 412.06-00 | Minimum Funding Waiver | 12/10/2004 |
| 200450047 | 412.06-00 | Minimum Funding Waiver | 12/10/2004 |
| 200450046 | 412.06-00 | Minimum Funding Waiver | 12/10/2004 |
| 200450045 | 501.03-30 | Organizational and Operational Tests | 12/10/2004 |
| 200450044 | 501.03-30 | Organizational and Operational Tests | 12/10/2004 |
| 200450043 | 501.03-30 | Organizational and Operational Tests | 12/10/2004 |
| 200450042 | 501.25-00 | Section 501(c)(25) Organizations | 12/10/2004 |
| 200450041 | 501.07-00 | Social Clubs | 12/10/2004 |
| 200450041 | 501.07-01 | Profit v. Not for Profit | 12/10/2004 |
| 200450041 | 501.07-02 | Distribution of Assets | 12/10/2004 |
| 200450040 | 501.09-03 | Inurement | 12/10/2004 |
| 200450040 | 4976.01-00 | Disqualified Benefits | 12/10/2004 |
| 200450039 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/10/2004 |
| 200450037 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/10/2004 |
