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 |
|---|---|---|---|
| 201002006 | 453.09-01 | Alternative Basis Recovery | 01/15/2010 |
| 201002005 | 9100.22-00 | Other | 01/15/2010 |
| 201002005 | 1296.00-00 | Passive Foreign Investment Company | 01/15/2010 |
| 201002005 | 855.01-00 | General Rule | 01/15/2010 |
| 201002004 | 4261.01-00 | Amounts Paid | 01/15/2010 |
| 201002003 | 1362.04-00 | Inadvertent Terminations | 01/15/2010 |
| 201002002 | 1362.02-00 | Termination of Election | 01/15/2010 |
| 201002002 | 1502.79-00 | Separate Return Years | 01/15/2010 |
| 201002002 | 1502.89-00 | Consolidated Returns for Subsequent Years | 01/15/2010 |
| 201002001 | 1295.02-02 | Retroactive Elections | 01/15/2010 |
| 201001031 | 412.00-00 | Minimum Funding Standards | 01/08/2010 |
| 201001030 | 412.06-00 | Minimum Funding Waiver | 01/08/2010 |
| 201001029 | 412.06-00 | Minimum Funding Waiver | 01/08/2010 |
| 201001028 | 408.03-00 | Rollover Contributions | 01/08/2010 |
| 201001027 | 408.03-00 | Rollover Contributions | 01/08/2010 |
| 201001026 | 408.03-00 | Rollover Contributions | 01/08/2010 |
| 201001025 | 4940.03-00 | Exempt Operating Foundations | 01/08/2010 |
| 201001024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/08/2010 |
| 201001024 | 501.03-05 | Corporations | 01/08/2010 |
| 201001024 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 01/08/2010 |
| 201001024 | 501.03-30 | Organizational and Operational Tests | 01/08/2010 |
| 201001023 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/08/2010 |
| 201001023 | 501.32-01 | Distribution of Assets to Private Individuals | 01/08/2010 |
| 201001023 | 501.33-00 | Private v. Public Interest Served | 01/08/2010 |
| 201001022 | 4942.03-07 | Set-Asides | 01/08/2010 |
