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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 |
|---|---|---|---|
| 201016090 | 501.12-00 | Local Benevolent Life Insurance Associations, etc. | 04/23/2010 |
| 201016090 | 501.12-01 | Mutual Ditch or Irrigation Companies | 04/23/2010 |
| 201016089 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/23/2010 |
| 201016089 | 501.03-05 | Corporations | 04/23/2010 |
| 201016089 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 04/23/2010 |
| 201016089 | 501.03-30 | Organizational and Operational Tests | 04/23/2010 |
| 201016088 | 501.03-05 | Corporations | 04/23/2010 |
| 201016088 | 501.05-01 | Agriculture and Horticulture Organizations | 04/23/2010 |
| 201016088 | 501.33-00 | Private v. Public Interest Served | 04/23/2010 |
| 201016088 | 504.50-00 | Denial of Exemption | 04/23/2010 |
| 201016087 | 4945.04-04 | Grants to Individuals | 04/23/2010 |
| 201016086 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 04/23/2010 |
| 201016085 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 04/23/2010 |
| 201016084 | 4941.04-00 | Definition of Self-Dealing | 04/23/2010 |
| 201016084 | 4946.01-00 | Disqualified Person | 04/23/2010 |
| 201016084 | 4947.02-00 | Split-Interest Trusts | 04/23/2010 |
| 201016084 | 7520.00-00 | Valuation Tables | 04/23/2010 |
| 201016083 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 04/23/2010 |
| 201016082 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 04/23/2010 |
| 201016081 | 501.12-03 | Mutual or Cooperative Electric Companies | 04/23/2010 |
| 201016080 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 04/23/2010 |
| 201016079 | 6031.04-01 | Partner's Agent | 04/23/2010 |
| 201016078 | 6694.00-00 | Understatement of Taxpayer's Liability by Income Tax Return Preparer | 04/23/2010 |
| 201016078 | 6662.00-00 | Accuracy-related penalty | 04/23/2010 |
| 201016077 | 6227.00-00 | Administrative Adjustments Requests | 04/23/2010 |
