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 |
|---|---|---|---|
| 201710033 | 501.03-30 | Organizational and Operational Tests | 03/10/2017 |
| 201710033 | 501.36-01 | Section 501(c)(3) Organizations | 03/10/2017 |
| 201710033 | 501.36-03 | Publishing Activities, Radio, Television, etc. | 03/10/2017 |
| 201710032 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/10/2017 |
| 201710031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/10/2017 |
| 201710030 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 03/10/2017 |
| 201710029 | 1311.01-00 | Inconsistent Position v. No Inconsistent Position | 03/10/2017 |
| 201710028 | 6224.01-01 | Settlement Agreement | 03/10/2017 |
| 201710028 | 6229.02-00 | Extension by Agreement | 03/10/2017 |
| 201710027 | 3121.00-00 | Definitions | 03/10/2017 |
| 201710026 | 61.32-01 | Income Directly Derived From Land | 03/10/2017 |
| 201710025 | 6323.00-00 | Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) | 03/10/2017 |
| 201710024 | 6325.03-00 | Certificate of Discharge | 03/10/2017 |
| 201710023 | 3402.20-00 | Withholding on Payments of Indian Casino Profits | 03/10/2017 |
| 201710022 | 1362.00-00 | Election by Small Business Corporation | 03/10/2017 |
| 201710022 | 1362.01-00 | Eligible v. Ineligible | 03/10/2017 |
| 201710022 | 1362.01-02 | Election After Termination | 03/10/2017 |
| 201710022 | 1362.02-00 | Termination of Election | 03/10/2017 |
| 201710022 | 1362.02-02 | Ceases to be Small Business Corporation | 03/10/2017 |
| 201710022 | 1362.04-00 | Inadvertent Terminations | 03/10/2017 |
| 201710021 | 1362.00-00 | Election by Small Business Corporation | 03/10/2017 |
| 201710021 | 1362.01-00 | Eligible v. Ineligible | 03/10/2017 |
| 201710021 | 1362.02-00 | Termination of Election | 03/10/2017 |
| 201710021 | 1362.02-02 | Ceases to be Small Business Corporation | 03/10/2017 |
| 201710020 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 03/10/2017 |
