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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.
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 |
|---|---|---|---|
| 201922002 | 1362.01-00 | Eligible v. Ineligible | 05/31/2019 |
| 201922002 | 1362.02-00 | Termination of Election | 05/31/2019 |
| 201922001 | 1362.00-00 | Election by Small Business Corporation | 05/31/2019 |
| 201922001 | 1362.01-00 | Eligible v. Ineligible | 05/31/2019 |
| 201922001 | 1362.02-00 | Termination of Election | 05/31/2019 |
| 201922000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/31/2019 |
| 201921020 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/24/2019 |
| 201921019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/24/2019 |
| 201921019 | 501.03-30 | Organizational and Operational Tests | 05/24/2019 |
| 201921018 | 4945.04-04 | Grants to Individuals | 05/24/2019 |
| 201921017 | 4945.04-04 | Grants to Individuals | 05/24/2019 |
| 201921016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/24/2019 |
| 201921015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/24/2019 |
| 201921014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/24/2019 |
| 201921013 | 6511.09-00 | Timeliness of Claim | 05/24/2019 |
| 201921013 | 6514.00-00 | Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) | 05/24/2019 |
| 201921013 | 6532.02-01 | Date of Rejection of Refund Claim | 05/24/2019 |
| 201921012 | 2511.18-00 | Renunciation of Testate or Intestate Share | 05/24/2019 |
| 201921011 | 1502.75-00 | Filing Requirements | 05/24/2019 |
| 201921011 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 05/24/2019 |
| 201921010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/24/2019 |
| 201921010 | 355.01-02 | Split-Up | 05/24/2019 |
| 201921010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/24/2019 |
| 201921009 | 9100.04-00 | Section 168; MACRS | 05/24/2019 |
| 201921008 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/24/2019 |
