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 |
|---|---|---|---|
| 200811009 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 03/14/2008 |
| 200811008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 03/14/2008 |
| 200811008 | 9100.22-00 | Other | 03/14/2008 |
| 200811007 | 7701.03-00 | Association v. Trust | 03/14/2008 |
| 200811007 | 7701.03-06 | Liquidating Trusts | 03/14/2008 |
| 200811006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2008 |
| 200811006 | 7701.00-00 | Definitions | 03/14/2008 |
| 200811005 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2008 |
| 200811005 | 7701.00-00 | Definitions | 03/14/2008 |
| 200811004 | 167.22-01 | Normalization Rules | 03/14/2008 |
| 200811003 | 664.00-00 | Charitable Remainder Trusts | 03/14/2008 |
| 200811003 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 03/14/2008 |
| 200811002 | 1362.04-00 | Inadvertent Terminations | 03/14/2008 |
| 200811001 | 7701.00-00 | Definitions | 03/14/2008 |
| 200811001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/14/2008 |
| 200810034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/07/2008 |
| 200810033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/07/2008 |
| 200810032 | 412.06-00 | Minimum Funding Waiver | 03/07/2008 |
| 200810031 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 03/07/2008 |
| 200810030 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/07/2008 |
| 200810029 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 03/07/2008 |
| 200810028 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/07/2008 |
| 200810027 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/07/2008 |
| 200810026 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/07/2008 |
| 200810025 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 03/07/2008 |
