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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 |
|---|---|---|---|
| 202003007 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 01/17/2020 |
| 202003006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/17/2020 |
| 202003005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/17/2020 |
| 202003004 | 162.21-05 | Kickbacks, Rebates, etc. | 01/17/2020 |
| 202003003 | 7701.00-00 | Definitions | 01/17/2020 |
| 202003003 | 7701.03-00 | Association v. Trust | 01/17/2020 |
| 202003003 | 7701.03-06 | Liquidating Trusts | 01/17/2020 |
| 202003002 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/17/2020 |
| 202003002 | 9100.22-00 | Other | 01/17/2020 |
| 202003001 | 1362.00-00 | Election by Small Business Corporation | 01/17/2020 |
| 202003001 | 1362.04-00 | Inadvertent Terminations | 01/17/2020 |
| 202003000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/17/2020 |
| 202002020 | 4945.04-04 | Grants to Individuals | 01/10/2020 |
| 202002019 | 4945.04-04 | Grants to Individuals | 01/10/2020 |
| 202002018 | 4945.04-04 | Grants to Individuals | 01/10/2020 |
| 202002017 | 4945.04-0 | Grants to Individuals | 01/10/2020 |
| 202002015 | 6231.07-00 | Tax Matters Partner | 01/10/2020 |
| 202002014 | 165.07-00 | Disaster Losses | 01/10/2020 |
| 202002013 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 01/10/2020 |
| 202002012 | 856.00-00 | Definition of Real Estate Investment Trust | 01/10/2020 |
| 202002012 | 856.02-00 | Investment Requirements | 01/10/2020 |
| 202002012 | 856.04-00 | Rents From Real Property | 01/10/2020 |
| 202002011 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/10/2020 |
| 202002011 | 170.14-00 | Qualified Conservation Contribution | 01/10/2020 |
| 202002010 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 01/10/2020 |
