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 |
|---|---|---|---|
| 200712006 | 61.00-00 | Gross Income v. Not Gross Income | 03/23/2007 |
| 200712006 | 6041.00-00 | Information at Source | 03/23/2007 |
| 200712005 | 3406.00-00 | Backup Withholding | 03/23/2007 |
| 200712005 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 03/23/2007 |
| 200712005 | 6041.05-00 | Payments Specifically Included | 03/23/2007 |
| 200712005 | 6045.00-00 | Returns of Brokers | 03/23/2007 |
| 200712005 | 6049.01-00 | Reportable Interest | 03/23/2007 |
| 200712004 | 3406.00-00 | Backup Withholding | 03/23/2007 |
| 200712004 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 03/23/2007 |
| 200712004 | 6041.05-00 | Payments Specifically Included | 03/23/2007 |
| 200712004 | 6045.00-00 | Returns of Brokers | 03/23/2007 |
| 200712004 | 6049.01-00 | Reportable Interest | 03/23/2007 |
| 200712003 | 9100.22-00 | Other | 03/23/2007 |
| 200712003 | 1503.04-04 | Dual Resident Corporation | 03/23/2007 |
| 200712002 | 7704.03-00 | Qualifying Income | 03/23/2007 |
| 200712001 | 1361.00-00 | Definitions | 03/23/2007 |
| 200711041 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/16/2007 |
| 200711040 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/16/2007 |
| 200711039 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/16/2007 |
| 200711038 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/16/2007 |
| 200711037 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/16/2007 |
| 200711036 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/16/2007 |
| 200711035 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/16/2007 |
| 200711035 | 509.03-00 | Continuation of Private Foundation Status | 03/16/2007 |
| 200711034 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/16/2007 |
