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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 |
|---|---|---|---|
| 201527008 | 1362.04-00 | Inadvertent Terminations | 07/03/2015 |
| 201527007 | 1362.04-00 | Inadvertent Terminations | 07/03/2015 |
| 201527006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/03/2015 |
| 201527006 | 1362.04-00 | Inadvertent Terminations | 07/03/2015 |
| 201527006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/03/2015 |
| 201527005 | 1362.04-00 | Inadvertent Terminations | 07/03/2015 |
| 201527004 | 301.00-00 | Distributions of Property | 07/03/2015 |
| 201527004 | 671.02-00 | Persons Treated as Grantors | 07/03/2015 |
| 201527004 | 7701.03-00 | Association v. Trust | 07/03/2015 |
| 201527003 | 312.09-00 | Allocation in Separations | 07/03/2015 |
| 201527003 | 355.05-00 | Control | 07/03/2015 |
| 201527003 | 356.02-00 | Securities as "Other Property" | 07/03/2015 |
| 201527003 | 358.02-00 | Allocation of Basis | 07/03/2015 |
| 201527002 | 2642.00-00 | Inclusion Ratio | 07/03/2015 |
| 201527001 | 2642.00-00 | Inclusion Ratio | 07/03/2015 |
| 201527000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/03/2015 |
| 201526027 | 408.03-00 | Rollover Contributions | 06/26/2015 |
| 201526026 | 408.03-00 | Rollover Contributions | 06/26/2015 |
| 201526025 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 06/26/2015 |
| 201526024 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 06/26/2015 |
| 201526023 | 501.03-30 | Organizational and Operational Tests | 06/26/2015 |
| 201526022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/26/2015 |
| 201526021 | 501.03-30 | Organizational and Operational Tests | 06/26/2015 |
| 201526021 | 501.33-00 | Private v. Public Interest Served | 06/26/2015 |
| 201526020 | 501.03-30 | Organizational and Operational Tests | 06/26/2015 |
