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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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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 |
|---|---|---|---|
| 201512001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/20/2015 |
| 201512001 | 355.01-00 | Spin-Off | 03/20/2015 |
| 201512001 | 355.01-01 | Split-Off | 03/20/2015 |
| 201512001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/20/2015 |
| 201512001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/20/2015 |
| 201512000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/20/2015 |
| 201511044 | 420.00-00 | Transfers to Retiree Health | 03/13/2015 |
| 201511043 | 412.06-00 | Minimum Funding Waiver | 03/13/2015 |
| 201511042 | 412.06-00 | Minimum Funding Waiver | 03/13/2015 |
| 201511041 | 412.00-00 | Minimum Funding Standards | 03/13/2015 |
| 201511040 | 412.00-00 | Minimum Funding Standards | 03/13/2015 |
| 201511039 | 409.01-00 | Tax Credit Employee Stock Ownership Plan Defined | 03/13/2015 |
| 201511039 | 415.02-02 | Participant's Compensation | 03/13/2015 |
| 201511039 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 03/13/2015 |
| 201511038 | 408.03-00 | Rollover Contributions | 03/13/2015 |
| 201511038 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/13/2015 |
| 201511037 | 408.03-00 | Rollover Contributions | 03/13/2015 |
| 201511037 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/10/2015 |
| 201511036 | 408.03-00 | Rollover Contributions | 03/13/2015 |
| 201511035 | 408.03-00 | Rollover Contributions | 03/13/2015 |
| 201511034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/13/2015 |
| 201511033 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 03/13/2015 |
| 201511032 | 4945.04-04 | Grants to Individuals | 03/13/2015 |
| 201511031 | 4945.04-04 | Grants to Individuals | 03/13/2015 |
| 201511030 | 4945.04-04 | Grants to Individuals | 03/13/2015 |
