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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201811003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 03/16/2018 |
| 201811003 | 2642.00-00 | Inclusion Ratio | 03/16/2018 |
| 201811003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/16/2018 |
| 201811002 | 2504.02-00 | Valuation of Certain Gifts for Preceding Periods | 03/16/2018 |
| 201811002 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 03/16/2018 |
| 201811001 | 1361.03-03 | Electing Small Business Trusts | 03/16/2018 |
| 201811001 | 1362.02-02 | Ceases to be Small Business Corporation | 03/16/2018 |
| 201811001 | 1362.04-00 | Inadvertent Terminations | 03/16/2018 |
| 201811000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/16/2018 |
| 201810012 | 4945.04-04 | Grants to Individuals | 03/09/2018 |
| 201810011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/09/2018 |
| 201810011 | 501.06-01 | Performance of Particular Services for Members | 03/09/2018 |
| 201810011 | 501.06-02 | Conduct of Business for Profit | 03/09/2018 |
| 201810010 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 03/09/2018 |
| 201810010 | 501.04-01 | Local Associations of Employees | 03/09/2018 |
| 201810009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/09/2018 |
| 201810009 | 501.03-30 | Organizational and Operational Tests | 03/09/2018 |
| 201810008 | 401.04-04 | Comparability Among Two or More Plans | 03/09/2018 |
| 201810008 | 401.20-00 | Additional Participation Requirements (See Also 410.00-00) | 03/09/2018 |
| 201810007 | 132.00-00 | Certain Fringe Benefits | 03/09/2018 |
| 201810006 | 1362.00-00 | Election by Small Business Corporation | 03/09/2018 |
| 201810005 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/09/2018 |
| 201810005 | 351.13-00 | Investment Company Exception | 03/09/2018 |
| 201810005 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 03/09/2018 |
| 201810004 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 03/09/2018 |
