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 |
|---|---|---|---|
| 201308035 | 408.03-00 | Rollover Contributions | 02/22/2013 |
| 201308034 | 408.03-00 | Rollover Contributions | 02/22/2013 |
| 201308033 | 414.08-00 | Church Plan | 02/22/2013 |
| 201308032 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 02/22/2013 |
| 201308032 | 501.32-01 | Distribution of Assets to Private Individuals | 02/22/2013 |
| 201308032 | 501.33-00 | Private v. Public Interest Served | 02/22/2013 |
| 201308031 | 4945.04-04 | Grants to Individuals | 02/22/2013 |
| 201308030 | 27.00.00-00 | Equitable Remedies | 02/22/2013 |
| 201308029 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/22/2013 |
| 201308028 | 465.01-02 | Amounts Protected Against Loss | 02/22/2013 |
| 201308027 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 02/22/2013 |
| 201308027 | 162.21-00 | Expenditures Against Public Policy | 02/22/2013 |
| 201308027 | 162.21-01 | Fines and Penalties | 02/22/2013 |
| 201308026 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/22/2013 |
| 201308025 | 165.00-00 | Deductions For Losses | 02/22/2013 |
| 201308024 | 3406.04-03 | Broker Notifies Payor | 02/22/2013 |
| 201308023 | 911.11-03 | Reelection | 02/22/2013 |
| 201308022 | 1362.04-00 | Inadvertent Terminations | 02/22/2013 |
| 201308021 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 02/22/2013 |
| 201308020 | 1031.05-00 | Deferred Exchanges | 02/22/2013 |
| 201308019 | 101.01-02 | Transfer for Consideration | 02/22/2013 |
| 201308019 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 02/22/2013 |
| 201308018 | 355.01-01 | Split-Off | 02/22/2013 |
| 201308018 | 355.04-00 | Business Purpose | 02/22/2013 |
| 201308018 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/22/2013 |
