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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 |
|---|---|---|---|
| 201849016 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/07/2018 |
| 201849015 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/07/2018 |
| 201849014 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/07/2018 |
| 201849013 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/07/2018 |
| 201849012 | 501.05-01 | Agriculture and Horticulture Organizations | 12/07/2018 |
| 201849011 | 7701.00-00 | Definitions | 12/07/2018 |
| 201849011 | 7701.03-06 | Liquidating Trusts | 12/07/2018 |
| 201849010 | 7701.00-00 | Definitions | 12/07/2018 |
| 201849010 | 7701.04-00 | Domestic, Foreign Persons | 12/07/2018 |
| 201849010 | 7701.31-00 | Foreign Estate or Trust | 12/07/2018 |
| 201849009 | 4941.04-00 | Definition of Self-Dealing | 12/07/2018 |
| 201849009 | 4943.03-00 | Definition of Excess Business Holdings | 12/07/2018 |
| 201849009 | 512.01-02 | Rent v. Ordinary Business Profits | 12/07/2018 |
| 201849009 | 514.00-00 | Unrelated Debt-Financed Income | 12/07/2018 |
| 201849008 | 2642.00-00 | Inclusion Ratio | 12/07/2018 |
| 201849008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/07/2018 |
| 201849007 | 2642.00-00 | Inclusion Ratio | 12/07/2018 |
| 201849007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/07/2018 |
| 201849006 | 1361.00-00 | Definitions | 12/07/2018 |
| 201849006 | 1361.01-05 | Ineligible Corporation | 12/07/2018 |
| 201849006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/07/2018 |
| 201849006 | 1362.00-00 | Election by Small Business Corporation | 12/07/2018 |
| 201849006 | 1362.01-00 | Eligible v. Ineligible | 12/07/2018 |
| 201849006 | 1362.01-03 | Late Elections | 12/07/2018 |
| 201849006 | 1362.04-00 | Inadvertent Terminations | 12/07/2018 |
