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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 |
|---|---|---|---|
| 202142003 | 1362.02-00 | Termination of Election | 10/22/2021 |
| 202142003 | 1362.04-00 | Inadvertent Terminations | 10/22/2021 |
| 202142002 | 167.22-01 | Normalization Rules | 10/22/2021 |
| 202142001 | 988.01-00 | Definition of Section 988 Transaction and Other Terms | 10/22/2021 |
| 202142000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/22/2021 |
| 202141032 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 10/15/2021 |
| 202141031 | 4942.03-07 | Set-Asides | 10/15/2021 |
| 202141030 | 4942.03-07 | Set-Asides | 10/15/2021 |
| 202141029 | 501.03-30 | Organizational and Operational Tests | 10/15/2021 |
| 202141028 | 501.03-05 | Corporations | 10/15/2021 |
| 202141028 | 501.35-00 | "Exclusively" Test | 10/15/2021 |
| 202141028 | 501.36-00 | Business Activities | 10/15/2021 |
| 202141027 | 501.03-30 | Organizational and Operational Tests | 10/15/2021 |
| 202141027 | 501.32-01 | Distribution of Assets to Private Individuals | 10/15/2021 |
| 202141027 | 501.33-00 | Private v. Public Interest Served | 10/15/2021 |
| 202141026 | 501.33-00 | Private v. Public Interest Served | 10/15/2021 |
| 202141026 | 501.35-00 | "Exclusively" Test | 10/15/2021 |
| 202141025 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/15/2021 |
| 202141025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/15/2021 |
| 202141025 | 501.03-30 | Organizational and Operational Tests | 10/15/2021 |
| 202141024 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/15/2021 |
| 202141024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/15/2021 |
| 202141024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/15/2021 |
| 202141024 | 501.03-30 | Organizational and Operational Tests | 10/15/2021 |
| 202141024 | 501.35-00 | "Exclusively" Test | 10/15/2021 |
