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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.
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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 |
|---|---|---|---|
| 200607002 | 162.36-06 | Disclosure to Shareholders | 02/17/2006 |
| 200607001 | 1362.04-00 | Inadvertent Terminations | 02/17/2006 |
| 200607001 | 1361.03-02 | Qualified Subchapter S Trusts | 02/17/2006 |
| 200606055 | 408.03-00 | Rollover Contributions | 02/10/2006 |
| 200606054 | 408.03-00 | Rollover Contributions | 02/10/2006 |
| 200606053 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/10/2006 |
| 200606052 | 408.03-00 | Rollover Contributions | 02/10/2006 |
| 200606051 | 401.04-01 | Discrimination on Termination or Curtailment | 02/10/2006 |
| 200606050 | 408.03-00 | Rollover Contributions | 02/10/2006 |
| 200606049 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 02/10/2006 |
| 200606048 | 501.07-01 | Profit v. Not for Profit | 02/10/2006 |
| 200606047 | 501.03-33 | Lessening the Burdens of Government | 02/10/2006 |
| 200606046 | 501.06-01 | Performance of Particular Services for Members | 02/10/2006 |
| 200606045 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 02/10/2006 |
| 200606044 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/10/2006 |
| 200606043 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/10/2006 |
| 200606042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/10/2006 |
| 200606042 | 512.09-01 | General | 02/10/2006 |
| 200606041 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/10/2006 |
| 200606040 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 02/10/2006 |
| 200606039 | 501.03-05 | Corporations | 02/10/2006 |
| 200606038 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 02/10/2006 |
| 200606037 | 108.00-00 | Income From Discharge of Indebtedness | 02/10/2006 |
| 200606036 | 3231.01-00 | Employers v. Not Employers | 02/10/2006 |
| 200606035 | 7701.00-00 | Definitions | 02/10/2006 |
