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 |
|---|---|---|---|
| 201416002 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 04/18/2014 |
| 201416002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/18/2014 |
| 201416002 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/18/2014 |
| 201416002 | 833.00-00 | Treatment of Blue Cross Blue Shield Organizations | 04/18/2014 |
| 201416001 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 04/18/2014 |
| 201415016 | 4971.02-00 | Additional Tax | 04/11/2014 |
| 201415015 | 414.08-00 | Church Plan | 04/11/2014 |
| 201415014 | 408.03-00 | Rollover Contributions | 04/11/2014 |
| 201415013 | 408.03-00 | Rollover Contributions | 04/11/2014 |
| 201415012 | 4945.04-04 | Grants to Individuals | 04/11/2014 |
| 201415011 | 61.00-00 | Gross Income v. Not Gross Income | 04/11/2014 |
| 201415011 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 04/11/2014 |
| 201415011 | 152.00-00 | Dependent Defined | 04/11/2014 |
| 201415011 | 3401.00-00 | Definitions | 04/11/2014 |
| 201415010 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/11/2014 |
| 201415010 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/11/2014 |
| 201415010 | 4942.00-00 | Taxes on Failure to Distribute Income | 04/11/2014 |
| 201415010 | 4942.03-03 | Minimum Investment Return | 04/11/2014 |
| 201415010 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 04/11/2014 |
| 201415009 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 04/11/2014 |
| 201415009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/11/2014 |
| 201415009 | 501.03-08 | Educational Organizations | 04/11/2014 |
| 201415008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/11/2014 |
| 201415008 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 04/11/2014 |
| 201415008 | 501.09-02 | Geographic Locale | 04/11/2014 |
