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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编号 UILC 主题 发布日期
201003028 412.00-00 Minimum Funding Standards 01/22/2010
201003027 412.00-00 Minimum Funding Standards 01/22/2010
201003026 412.00-00 Minimum Funding Standards 01/22/2010
201003025 4945.04-04 Grants to Individuals 01/22/2010
201003024 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/22/2010
201003023 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/22/2010
201003022 501.07-03 Leases or Sales of Club Property 01/22/2010
201003021 4945.04-04 Grants to Individuals 01/22/2010
201003020 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 01/22/2010
201003019 368.00-00 Definitions Relating to Corporate Reorganizations 01/22/2010
201003018 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 01/22/2010
201003018 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 01/22/2010
201003017 6330.00-00 Collection Due Process - Levy 01/22/2010
201003016 7425.01-00 Judicial Proceedings 01/22/2010
201003015 643.06-00 Multiple Trusts 01/22/2010
201003015 1001.02-07 Property Differing Materially 01/22/2010
201003015 1015.03-00 Transfer in Trust After December 31, 1920 01/22/2010
201003015 2501.01-00 Gift v. Not a Gift 01/22/2010
201003015 2601.03-01 Irrevocable Trusts 01/22/2010
201003014 368.06-00 Change in Identity, etc. (Type "F") 01/22/2010
201003013 2103.00-00 Gross Estate v. Not Part of Gross Estate of Nonresidents Not Citizens 01/22/2010
201003012 368.04-00 Assets for Control of Transferee (Type "D") 01/22/2010
201003012 368.06-00 Change in Identity, etc. (Type "F") 01/22/2010
201003012 1502.21-00 Consolidated Net Operating Loss Deduction 01/22/2010
201003011 7701.00-00 Definitions 01/22/2010

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