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 |
|---|---|---|---|
| 200833007 | 468A.01-00 | In General | 08/15/2008 |
| 200833006 | 468A.01-00 | In General | 08/15/2008 |
| 200833005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/15/2008 |
| 200833005 | 1361.05-00 | Qualified Subchapter S Subsidiary | 08/15/2008 |
| 200833004 | 1362.01-03 | Late Elections | 08/15/2008 |
| 200833003 | 1362.02-03 | Passive Investment Income | 08/15/2008 |
| 200833002 | 1362.04-00 | Inadvertent Terminations | 08/15/2008 |
| 200833001 | 1362.04-00 | Inadvertent Terminations | 08/15/2008 |
| 200832038 | 501.03-30 | Organizational and Operational Tests | 08/08/2008 |
| 200832037 | 408.03-00 | Rollover Contributions | 08/08/2008 |
| 200832036 | 501.03-05 | Corporations | 08/08/2008 |
| 200832036 | 501.03-08 | Educational Organizations | 08/08/2008 |
| 200832036 | 501.03-30 | Organizational and Operational Tests | 08/08/2008 |
| 200832036 | 501.35-00 | "Exclusively" Test | 08/08/2008 |
| 200832035 | 501.03-30 | Organizational and Operational Tests | 08/08/2008 |
| 200832034 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 08/08/2008 |
| 200832034 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/08/2008 |
| 200832034 | 514.00-00 | Unrelated Debt-Financed Income | 08/08/2008 |
| 200832034 | 514.06-00 | Definitions--Debt-Financed Property | 08/08/2008 |
| 200832033 | 507.00-00 | Termination of Private Foundation Status | 08/08/2008 |
| 200832032 | 507.00-00 | Termination of Private Foundation Status | 08/08/2008 |
| 200832031 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/08/2008 |
| 200832030 | 507.00-00 | Termination of Private Foundation Status | 08/08/2008 |
| 200832029 | 501.03-02 | Foundations | 08/08/2008 |
| 200832029 | 501.03-05 | Corporations | 08/08/2008 |
