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 |
|---|---|---|---|
| 201833020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/17/2018 |
| 201833019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/17/2018 |
| 201833018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/17/2018 |
| 201833018 | 501.03-30 | Organizational and Operational Tests | 08/17/2018 |
| 201833017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/17/2018 |
| 201833016 | 1362.00-00 | Election by Small Business Corporation | 08/17/2018 |
| 201833016 | 1362.04-00 | Inadvertent Terminations | 08/17/2018 |
| 201833015 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/17/2018 |
| 201833015 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/17/2018 |
| 201833015 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/17/2018 |
| 201833015 | 2601.04-00 | Transitional Rules | 08/17/2018 |
| 201833015 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 08/17/2018 |
| 201833014 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 08/17/2018 |
| 201833014 | 4976.01-00 | Disqualified Benefits | 08/17/2018 |
| 201833013 | 501.09-03 | Inurement | 08/17/2018 |
| 201833013 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) | 08/17/2018 |
| 201833012 | 401.29-00 | Cash or Deferred Arrangements | 08/17/2018 |
| 201833011 | 355.01-00 | Spin-Off | 08/17/2018 |
| 201833011 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 08/17/2018 |
| 201833011 | 361.02-02 | Certain Transfers to Creditors | 08/17/2018 |
| 201833010 | 1361.03-02 | Qualified Subchapter S Trusts | 08/17/2018 |
| 201833010 | 1362.04-00 | Inadvertent Terminations | 08/17/2018 |
| 201833009 | 1502.75-00 | Filing Requirements | 08/17/2018 |
| 201833009 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/17/2018 |
| 201833008 | 7704.03-00 | Qualifying Income | 08/17/2018 |
