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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 |
|---|---|---|---|
| 201210048 | 412.06-00 | Minimum Funding Waiver | 03/09/2012 |
| 201210047 | 401.06-01 | In General | 03/09/2012 |
| 201210046 | 408.03-00 | Rollover Contributions | 03/09/2012 |
| 201210045 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 03/09/2012 |
| 201210044 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/09/2012 |
| 201210044 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/09/2012 |
| 201210043 | 501.03-30 | Organizational and Operational Tests | 03/09/2012 |
| 201210043 | 501.33-00 | Private v. Public Interest Served | 03/09/2012 |
| 201210042 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 03/09/2012 |
| 201210042 | 501.33-00 | Private v. Public Interest Served | 03/09/2012 |
| 201210041 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/09/2012 |
| 201210041 | 501.03-05 | Corporations | 03/09/2012 |
| 201210041 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 03/09/2012 |
| 201210041 | 501.36-01 | Section 501(c)(3) Organizations | 03/09/2012 |
| 201210040 | 4942.03-07 | Set-Asides | 03/09/2012 |
| 201210039 | 4945.04-04 | Grants to Individuals | 03/09/2012 |
| 201210038 | 4945.04-04 | Grants to Individuals | 03/09/2012 |
| 201210037 | 6231.06-00 | Computational Adjustment | 03/09/2012 |
| 201210036 | 6231.05-00 | Affected Item | 03/09/2012 |
| 201210035 | 7453.00-00 | Rules of Practice, Procedure, and Evidence | 03/09/2012 |
| 201210034 | 6231.03-00 | Partnership Item | 03/09/2012 |
| 201210033 | 6651.00-00 | Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 03/09/2012 |
| 201210032 | 6324.01-00 | Estate Tax Liens | 03/09/2012 |
| 201210031 | 6061.00-00 | Signing of Returns and Other Documents | 03/09/2012 |
| 201210030 | 6223.02-00 | Information for Secretary's Notices | 03/09/2012 |
