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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 |
|---|---|---|---|
| 201002048 | 408.03-00 | Rollover Contributions | 01/15/2010 |
| 201002047 | 4971.02-00 | Additional Tax | 01/15/2010 |
| 201002046 | 4945.04-04 | Grants to Individuals | 01/15/2010 |
| 201002045 | 4945.04-04 | Grants to Individuals | 01/15/2010 |
| 201002044 | 501.07-00 | Social Clubs | 01/15/2010 |
| 201002044 | 501.07-03 | Leases or Sales of Club Property | 01/15/2010 |
| 201002043 | 501.07-00 | Social Clubs | 01/15/2010 |
| 201002043 | 501.07-03 | Leases or Sales of Club Property | 01/15/2010 |
| 201002042 | 501.12-02 | Mutual or Cooperative Telephone Companies | 01/15/2010 |
| 201002041 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/15/2010 |
| 201002041 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 01/15/2010 |
| 201002041 | 503.03-00 | Future Status of Organizations Denied Exemption | 01/15/2010 |
| 201002040 | 501.10-00 | Domestic Fraternal Societies, Orders, and Associations | 01/15/2010 |
| 201002039 | 6323.07-00 | State Laws | 01/15/2010 |
| 201002038 | 170.14-00 | Qualified Conservation Contribution | 01/15/2010 |
| 201002037 | 7701.00-00 | Definitions | 01/15/2010 |
| 201002037 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/15/2010 |
| 201002036 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 01/15/2010 |
| 201002035 | 165.00-00 | Deductions For Losses | 01/15/2010 |
| 201002035 | 741.00-00 | Recognition and Character of Gain or Loss on Sale or Exchange | 01/15/2010 |
| 201002035 | 1231.00-00 | Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) | 01/15/2010 |
| 201002034 | 453.06-03 | Sale of Real Property | 01/15/2010 |
| 201002034 | 453.11-00 | Related Parties | 01/15/2010 |
| 201002034 | 761.00-00 | Terms Defined | 01/15/2010 |
| 201002033 | 146.00-00 | Volume Cap | 01/15/2010 |
