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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 |
|---|---|---|---|
| 201513008 | 412.06-00 | Minimum Funding Waiver | 03/27/2015 |
| 201513007 | 412.06-00 | Minimum Funding Waiver | 03/27/2015 |
| 201513006 | 412.06-00 | Minimum Funding Waiver | 03/27/2015 |
| 201513005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/27/2015 |
| 201513005 | 507.00-00 | Termination of Private Foundation Status | 03/27/2015 |
| 201513005 | 4941.04-00 | Definition of Self-Dealing | 03/27/2015 |
| 201513005 | 4942.03-05 | Qualifying Distribution | 03/27/2015 |
| 201513005 | 4944.05-00 | Definitions | 03/27/2015 |
| 201513005 | 4945.04-05 | Grants to Organizations | 03/27/2015 |
| 201513005 | 4945.04-06 | Expenditure Responsibility | 03/27/2015 |
| 201513004 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 03/27/2015 |
| 201513003 | 162.21-01 | Fines and Penalties | 03/27/2015 |
| 201513002 | 6702.01-00 | What Constitutes | 03/27/2015 |
| 201513001 | 6227.00-00 | Administrative Adjustments Requests | 03/27/2015 |
| 201513000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/27/2015 |
| 201512006 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 03/20/2015 |
| 201512006 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) | 03/20/2015 |
| 201512006 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 03/20/2015 |
| 201512006 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/20/2015 |
| 201512006 | 7701.00-00 | Definitions | 03/20/2015 |
| 201512005 | 4945.04-04 | Grants to Individuals | 03/20/2015 |
| 201512004 | 509.02-02 | Supporting Organizations | 03/20/2015 |
| 201512003 | 4945.04-04 | Grants to Individuals | 03/20/2015 |
| 201512002 | 4942.03-07 | Set-Asides | 03/20/2015 |
| 201512001 | 332.00-00 | Complete Liquidation of Subsidiaries | 03/20/2015 |
