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 |
|---|---|---|---|
| 201540000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/02/2015 |
| 201539036 | 402.08-00 | Rollover Contributions | 09/25/2015 |
| 201539035 | 4945.04-04 | Grants to Individuals | 09/25/2015 |
| 201539034 | 4945.04-04 | Grants to Individuals | 09/25/2015 |
| 201539033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/25/2015 |
| 201539032 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/25/2015 |
| 201539031 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 09/25/2015 |
| 201539031 | 7701.00-00 | Definitions | 09/25/2015 |
| 201539030 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 09/25/2015 |
| 201539030 | 415.12-00 | Qualified Governmental Excess Benefit Plans | 09/25/2015 |
| 201539029 | 148.09-00 | Penalty in Lieu of Rebate | 09/25/2015 |
| 201539028 | 165.08-00 | Wagering Losses | 09/25/2015 |
| 201539028 | 871.00-00 | Tax on Nonresident Alien Individuals | 09/25/2015 |
| 201539027 | 7701.00-00 | Definitions | 09/25/2015 |
| 201539027 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2015 |
| 201539026 | 7701.00-00 | Definitions | 09/25/2015 |
| 201539026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2015 |
| 201539025 | 3406.00-00 | Backup Withholding | 09/25/2015 |
| 201539025 | 6041.00-00 | Information at Source | 09/25/2015 |
| 201539025 | 6050W.00-00 | Payments Made in Settlement of Payment Card and Third Party Network Transactions | 09/25/2015 |
| 201539024 | 168.20-01 | Assigned | 09/25/2015 |
| 201539023 | 7701.00-00 | Definitions | 09/25/2015 |
| 201539023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2015 |
| 201539022 | 7701.00-00 | Definitions | 09/25/2015 |
| 201539022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2015 |
