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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 |
|---|---|---|---|
| 200723033 | 408.03-00 | Rollover Contributions | 06/08/2007 |
| 200723032 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 06/08/2007 |
| 200723032 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 06/08/2007 |
| 200723031 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 06/08/2007 |
| 200723030 | 170.07-06 | Publicly Supported Organizations | 06/08/2007 |
| 200723030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/08/2007 |
| 200723030 | 509.00-00 | Private Foundation Defined | 06/08/2007 |
| 200723030 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 06/08/2007 |
| 200723030 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 06/08/2007 |
| 200723030 | 7701.01-00 | Associations v. Corporations | 06/08/2007 |
| 200723029 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 06/08/2007 |
| 200723029 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 06/08/2007 |
| 200723028 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 06/08/2007 |
| 200723027 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 06/08/2007 |
| 200723026 | 412.06-00 | Minimum Funding Waiver | 06/08/2007 |
| 200723025 | 1362.00-00 | Election by Small Business Corporation | 06/08/2007 |
| 200723024 | 338.01-02 | Time in which Election must be made | 06/08/2007 |
| 200723024 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/08/2007 |
| 200723023 | 9100.01-00 | Section 42; Low-Income Housing Credit | 06/08/2007 |
| 200723023 | 42.00-00 | Low-Income Housing Credit | 06/08/2007 |
| 200723022 | 9100.01-00 | Section 42; Low-Income Housing Credit | 06/08/2007 |
| 200723022 | 42.00-00 | Low-Income Housing Credit | 06/08/2007 |
| 200723021 | 9100.01-00 | Section 42; Low-Income Housing Credit | 06/08/2007 |
| 200723021 | 42.00-00 | Low-Income Housing Credit | 06/08/2007 |
| 200723020 | 9100.01-00 | Section 42; Low-Income Housing Credit | 06/08/2007 |
