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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 |
|---|---|---|---|
| 200945070 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/06/2009 |
| 200945070 | 501.03-08 | Educational Organizations | 11/06/2009 |
| 200945070 | 501.03-17 | Political Action Organizations | 11/06/2009 |
| 200945069 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/06/2009 |
| 200945068 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/06/2009 |
| 200945068 | 501.03-05 | Corporations | 11/06/2009 |
| 200945068 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 11/06/2009 |
| 200945067 | 6233.02-00 | Similar Rules in Certain Cases | 11/06/2009 |
| 200945066 | 6662A.00-00 | Accuracy Related Penalty on Understatements with respect to Reportable Transactions | 11/06/2009 |
| 200945065 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 11/06/2009 |
| 200945064 | 6229.01-00 | 3 Years | 11/06/2009 |
| 200945063 | 6231.02-00 | Partner | 11/06/2009 |
| 200945062 | 6227.02-00 | Request for Tax Matters Partner | 11/06/2009 |
| 200945061 | 6227.02-00 | Request for Tax Matters Partner | 11/06/2009 |
| 200945060 | 6501.07-14 | Excise Taxes | 11/06/2009 |
| 200945060 | 6652.03-01 | Returns by Exempt Organizations | 11/06/2009 |
| 200945059 | 6227.05-00 | Other Requests | 11/06/2009 |
| 200945058 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 11/06/2009 |
| 200945057 | 7603.00-00 | Service of Summons | 11/06/2009 |
| 200945056 | 62.00-00 | Adjusted Gross Income Defined | 11/06/2009 |
| 200945055 | 6229.00-00 | Period of Limitations for Making Assessments | 11/06/2009 |
| 200945054 | 6223.04-00 | Failure to Provide Notice | 11/06/2009 |
| 200945053 | 6223.04-02 | Proceedings Not Finished | 11/06/2009 |
| 200945052 | 7425.05-00 | Redemption by United States | 11/06/2009 |
| 200945051 | 6233.00-00 | Extension to Entities Filing Partnership Returns, Etc. | 11/06/2009 |
