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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 |
|---|---|---|---|
| 201545034 | 408.03-00 | Rollover Contributions | 11/06/2015 |
| 201545033 | 408.03-00 | Rollover Contributions | 11/06/2015 |
| 201545032 | 4945.04-04 | Grants to Individuals | 11/06/2015 |
| 201545031 | 501.36-01 | Section 501(c)(3) Organizations | 11/06/2015 |
| 201545030 | 501.33-00 | Private v. Public Interest Served | 11/06/2015 |
| 201545030 | 501.35-00 | "Exclusively" Test | 11/06/2015 |
| 201545030 | 501.36-00 | Business Activities | 11/06/2015 |
| 201545029 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 11/06/2015 |
| 201545029 | 501.32-01 | Distribution of Assets to Private Individuals | 11/06/2015 |
| 201545029 | 501.33-00 | Private v. Public Interest Served | 11/06/2015 |
| 201545028 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 11/06/2015 |
| 201545027 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 11/06/2015 |
| 201545027 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) | 11/06/2015 |
| 201545026 | 4976.01-00 Disqualified Benefits 111.00-00 | Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) | 11/06/2015 |
| 201545025 | 7425.00-00 | Discharge of Liens | 11/06/2015 |
| 201545024 | 6331.00-00 | Levy and Distraint | 11/06/2015 |
| 201545023 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 11/06/2015 |
| 201545023 | 6103.01-00 | General Rule | 11/06/2015 |
| 201545023 | 6103.03-00 | Disclosure to Taxpayer's Designee | 11/06/2015 |
| 201545022 | 6411.04-01 | Application v. Claim for Refund | 11/06/2015 |
| 201545022 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 11/06/2015 |
| 201545021 | 199.03-07 | Derived From The Disposition Of Computer Software | 11/06/2015 |
| 201545020 | 7701.01-00 | Associations v. Corporations | 11/06/2015 |
| 201545020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/06/2015 |
| 201545019 | 468A.04-02 | Revised Schedules | 11/06/2015 |
