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 |
|---|---|---|---|
| 编号 201320004 | UILC 2632.01-00 | 主题 Time and Manner of Allocation | 发布日期 05/17/2013 |
| 编号 201320004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/17/2013 |
| 编号 201320003 | UILC 45.00-00 | 主题 Electricity Produced from Certain Renewable Sources | 发布日期 05/17/2013 |
| 编号 201320002 | UILC 856.04-00 | 主题 Rents From Real Property | 发布日期 05/17/2013 |
| 编号 201320001 | UILC 856.04-00 | 主题 Rents From Real Property | 发布日期 05/17/2013 |
| 编号 201319037 | UILC 431.00-00 | 主题 Minimum Funding Standards for Multiemployer Plans | 发布日期 05/10/2013 |
| 编号 201319036 | UILC 414.08-00 | 主题 Church Plan | 发布日期 05/10/2013 |
| 编号 201319035 | UILC 412.06-00 | 主题 Minimum Funding Waiver | 发布日期 05/10/2013 |
| 编号 201319034 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 05/10/2013 |
| 编号 201319033 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 05/10/2013 |
| 编号 201319032 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 05/10/2013 |
| 编号 201319031 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 05/10/2013 |
| 编号 201319031 | UILC 501.04-00 | 主题 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 发布日期 05/10/2013 |
| 编号 201319030 | UILC 6501.00-00 | 主题 Limitations on Assessment and Collection (Barred v. Not Barred) | 发布日期 05/10/2013 |
| 编号 201319029 | UILC 6229.02-00 | 主题 Extension by Agreement | 发布日期 05/10/2013 |
| 编号 201319028 | UILC 6228.02-00 | 主题 Period for Filing Petition | 发布日期 05/10/2013 |
| 编号 201319027 | UILC 6221.00-00 | 主题 Tax Treatment Determined At Partnership Level | 发布日期 05/10/2013 |
| 编号 201319026 | UILC 6231.02-00 | 主题 Partner | 发布日期 05/10/2013 |
| 编号 201319025 | UILC 6224.01-05 | 主题 Tax Matters Partner May Bind Certain Other Partners | 发布日期 05/10/2013 |
| 编号 201319024 | UILC 6231.12-00 | 主题 Husband and Wife | 发布日期 05/10/2013 |
| 编号 201319023 | UILC 6229.02-00 | 主题 Extension by Agreement | 发布日期 05/10/2013 |
| 编号 201319022 | UILC 6224.02-00 | 主题 Application of Consistent Settlement Rule | 发布日期 05/10/2013 |
| 编号 201319021 | UILC 706.00-00 | 主题 Taxable Years of Partner and Partnership | 发布日期 05/10/2013 |
| 编号 201319020 | UILC 6330.00-00 | 主题 Collection Due Process - Levy | 发布日期 05/10/2013 |
| 编号 201319019 | UILC 9999.00-00 | 主题 Miscellaneous Issues | 发布日期 05/10/2013 |
