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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 |
|---|---|---|---|
| 201909000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/01/2019 |
| 201908026 | 430-00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/22/2019 |
| 201908025 | 4945.04-04 | Grants to Individuals | 02/22/2019 |
| 201908024 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 02/22/2019 |
| 201908024 | 501.03-05 | Corporations | 02/22/2019 |
| 201908024 | 501.38-01 | "Action" Organizations | 02/22/2019 |
| 201908023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/22/2019 |
| 201908022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/22/2019 |
| 201908021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/22/2019 |
| 201908020 | 7514.00-00 | Authority to Prescribe or Modify Seals | 02/22/2019 |
| 201908019 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/22/2019 |
| 201908019 | 1362.00-00 | Election by Small Business Corporation | 02/22/2019 |
| 201908019 | 1362.04-00 | Inadvertent Terminations | 02/22/2019 |
| 201908018 | 2032A.00-00 | Valuation of Farm Real Property | 02/22/2019 |
| 201908018 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2019 |
| 201908017 | 1361.01-04 | More than One Class of Stock | 02/22/2019 |
| 201908017 | 1362.02-02 | Ceases to be Small Business Corporation | 02/22/2019 |
| 201908017 | 1362.04-00 | Inadvertent Terminations | 02/22/2019 |
| 201908016 | 864.02-00 | Effectively Connected Income | 02/22/2019 |
| 201908016 | 864.02-06 | Deferred Payments | 02/22/2019 |
| 201908016 | 882.04-00 | Allocation of Deductions | 02/22/2019 |
| 201908016 | 882.07-02 | Liability/Asset Ratio | 02/22/2019 |
| 201908015 | 1361.01-04 | More than One Class of Stock | 02/22/2019 |
| 201908015 | 1362.02-02 | Ceases to be Small Business Corporation | 02/22/2019 |
| 201908015 | 1362.04-00 | Inadvertent Terminations | 02/22/2019 |
