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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 |
|---|---|---|---|
| 201931012 | 501.03-30 | Organizational and Operational Tests | 08/02/2019 |
| 201931011 | 501.33-00 | Private v. Public Interest Served | 08/02/2019 |
| 201931011 | 501.35-00 | "Exclusively" Test | 08/02/2019 |
| 201931011 | 501.03-30 | Organizational and Operational Tests | 08/02/2019 |
| 201931011 | 501.03-31 | Limitation of Beneficiaries | 08/02/2019 |
| 201931011 | 508.04-00 | Governing Instruments | 08/02/2019 |
| 201931010 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/02/2019 |
| 201931010 | 501.06-01 | Performance of Particular Services for Members | 08/02/2019 |
| 201931009 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/02/2019 |
| 201931008 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 08/02/2019 |
| 201931007 | 355.01-00 | Spin-Off | 08/02/2019 |
| 201931006 | 408.03-00 | Rollover Contributions | 08/02/2019 |
| 201931005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/02/2019 |
| 201931005 | 355.01-02 | Split-Up | 08/02/2019 |
| 201931005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/02/2019 |
| 201931005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/02/2019 |
| 201931004 | 1362.04-00 | Inadvertent Terminations | 08/02/2019 |
| 201931003 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 08/02/2019 |
| 201931003 | 9100.22-00 | Other | 08/02/2019 |
| 201931002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/02/2019 |
| 201931002 | 9100.10-00 | Section 446 | 08/02/2019 |
| 201931002 | 9100.10-01 | Accounting Methods | 08/02/2019 |
| 201931001 | 25.00-00 | Interest on Certain Home Mortgages (Credit for) | 08/02/2019 |
| 201931001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/02/2019 |
| 201931000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/02/2019 |
