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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 |
|---|---|---|---|
| 202035009 | 355.01-00 | Spin-Off | 08/28/2020 |
| 202035009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/28/2020 |
| 202035009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/28/2020 |
| 202035008 | 856.00-00 | Definition of Real Estate Investment Trust | 08/28/2020 |
| 202035007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2020 |
| 202035006 | 1382.02-00 | Patronage Dividends | 08/28/2020 |
| 202035006 | 1388.00-00 | Definitions; Special Rules | 08/28/2020 |
| 202035005 | 856.00-00 | Definition of Real Estate Investment Trust | 08/28/2020 |
| 202035005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2020 |
| 202035004 | 115.00-00 | Income of States, Municipalities, etc. | 08/28/2020 |
| 202035003 | 860B.00-00 | Taxation of Holders of Regular Interests | 08/28/2020 |
| 202035002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/28/2020 |
| 202035002 | 4942.00-00 | Taxes on Failure to Distribute Income | 08/28/2020 |
| 202035002 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/28/2020 |
| 202035001 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 08/28/2020 |
| 202035001 | 104.02-00 | Workmen's Compensation | 08/28/2020 |
| 202035000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/28/2020 |
| 202034012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/21/2020 |
| 202034012 | 501.07-00 | Social Clubs | 08/21/2020 |
| 202034011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/21/2020 |
| 202034011 | 501.03-30 | Organizational and Operational Tests | 08/21/2020 |
| 202034011 | 501.03-31 | Limitation of Beneficiaries | 08/21/2020 |
| 202034010 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/21/2020 |
| 202034010 | 501.05-01 | Agriculture and Horticulture Organizations | 08/21/2020 |
| 202034009 | 4945.04-04 | Grants to Individuals | 08/21/2020 |
