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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 |
|---|---|---|---|
| 201503018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/16/2015 |
| 201503018 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/16/2015 |
| 201503018 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/16/2015 |
| 201503018 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 01/16/2015 |
| 201503018 | 512.10-00 | Modifications | 01/16/2015 |
| 201503017 | 501.03-08 | Educational Organizations | 01/16/2015 |
| 201503016 | 501.01-00 | Instrumentalities of U.S. | 01/16/2015 |
| 201503015 | 6229.00-00 | Period of Limitations for Making Assessments | 01/16/2015 |
| 201503014 | 6231.07-00 | Tax Matters Partner | 01/16/2015 |
| 201503013 | 1461.00-00 | Liability for Withheld Tax | 01/16/2015 |
| 201503013 | 6721.00-00 | Failure to File Certain Information Returns (See Also 6652.00-00) | 01/16/2015 |
| 201503013 | 6722.00-00 | Failure to Furnish Certain Payee Statements | 01/16/2015 |
| 201503012 | 932.02-00 | Bona Fide Residents of the Virgin Islands | 01/16/2015 |
| 201503011 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 01/16/2015 |
| 201503011 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 01/16/2015 |
| 201503011 | 832.00-00 | Insurance Company Taxable Income | 01/16/2015 |
| 201503010 | 856.02-00 | Investment Requirements | 01/16/2015 |
| 201503009 | 953.00-00 | Insurance Income | 01/16/2015 |
| 201503009 | 954.02-00 | Foreign Personal Holding Company Income | 01/16/2015 |
| 201503008 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/16/2015 |
| 201503008 | 9100.22-00 | Other | 01/16/2015 |
| 201503007 | 338.01-02 | Time in which Election must be made | 01/16/2015 |
| 201503007 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/16/2015 |
| 201503006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/16/2015 |
| 201503006 | 355.01-00 | Spin-Off | 01/16/2015 |
