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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 |
|---|---|---|---|
| 201811000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/16/2018 |
| 201810012 | 4945.04-04 | Grants to Individuals | 03/09/2018 |
| 201810011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/09/2018 |
| 201810011 | 501.06-01 | Performance of Particular Services for Members | 03/09/2018 |
| 201810011 | 501.06-02 | Conduct of Business for Profit | 03/09/2018 |
| 201810010 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 03/09/2018 |
| 201810010 | 501.04-01 | Local Associations of Employees | 03/09/2018 |
| 201810009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/09/2018 |
| 201810009 | 501.03-30 | Organizational and Operational Tests | 03/09/2018 |
| 201810008 | 401.04-04 | Comparability Among Two or More Plans | 03/09/2018 |
| 201810008 | 401.20-00 | Additional Participation Requirements (See Also 410.00-00) | 03/09/2018 |
| 201810007 | 132.00-00 | Certain Fringe Benefits | 03/09/2018 |
| 201810006 | 1362.00-00 | Election by Small Business Corporation | 03/09/2018 |
| 201810005 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/09/2018 |
| 201810005 | 351.13-00 | Investment Company Exception | 03/09/2018 |
| 201810005 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 03/09/2018 |
| 201810004 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 03/09/2018 |
| 201810003 | 1361.00-00 | Definitions | 03/09/2018 |
| 201810003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 03/09/2018 |
| 201810003 | 1362.00-00 | Election by Small Business Corporation | 03/09/2018 |
| 201810003 | 1362.04-00 | Inadvertent Terminations | 03/09/2018 |
| 201810002 | 1502.13-01 | Stock of Members | 03/09/2018 |
| 201810002 | 9100.22-00 | Other | 03/09/2018 |
| 201810001 | 1502.13-01 | Stock of Members | 03/09/2018 |
| 201810000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/09/2018 |
