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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.
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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 |
|---|---|---|---|
| 201026007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/02/2010 |
| 201026007 | 355.01-01 | Split-Off | 07/02/2010 |
| 201026007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/02/2010 |
| 201026007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/02/2010 |
| 201026006 | 1362.02-00 | Termination of Election | 07/02/2010 |
| 201026005 | 664.00-00 | Charitable Remainder Trusts | 07/02/2010 |
| 201026004 | 1362.01-03 | Late Elections | 07/02/2010 |
| 201026003 | 1362.01-03 | Late Elections | 07/02/2010 |
| 201026002 | 469.03-03 | Definition of Activity | 07/02/2010 |
| 201026002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/02/2010 |
| 201026001 | 1362.01-03 | Late Elections | 07/02/2010 |
| 201025089 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/25/2010 |
| 201025088 | 408.03-00 | Rollover Contributions | 06/25/2010 |
| 201025087 | 412.00-00 | Minimum Funding Standards | 06/25/2010 |
| 201025086 | 412.00-00 | Minimum Funding Standards | 06/25/2010 |
| 201025085 | 412.00-00 | Minimum Funding Standards | 06/25/2010 |
| 201025084 | 408.03-00 | Rollover Contributions | 06/25/2010 |
| 201025083 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/25/2010 |
| 201025082 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 06/25/2010 |
| 201025081 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/25/2010 |
| 201025080 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/25/2010 |
| 201025079 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/25/2010 |
| 201025078 | 501.07-05 | Business with Nonmembers | 06/25/2010 |
| 201025078 | 501.07-01 | Profit v. Not for Profit | 06/25/2010 |
| 201025077 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 06/25/2010 |
