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 201423035 | UILC 4962.00-00 | 主题 Abatement of Private Foundation First Tier Taxes In Certain Cases | 发布日期 06/12/2014 |
| 编号 201423034 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 06/12/2014 |
| 编号 201423033 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 06/12/2014 |
| 编号 201423032 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 06/12/2014 |
| 编号 201423031 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 06/12/2014 |
| 编号 201423030 | UILC 501.03-22 | 主题 Scholarships, Endowment Funds and Trusts, Student Loans | 发布日期 06/12/2014 |
| 编号 201423030 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 06/12/2014 |
| 编号 201423030 | UILC 512.00-00 | 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) | 发布日期 06/12/2014 |
| 编号 201423030 | UILC 513.00-00 | 主题 Unrelated v. Not Unrelated Trade or Business | 发布日期 06/12/2014 |
| 编号 201423029 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 06/12/2014 |
| 编号 201423028 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 06/12/2014 |
| 编号 201423028 | UILC 512.00-00 | 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) | 发布日期 06/12/2014 |
| 编号 201423028 | UILC 513.00-00 | 主题 Unrelated v. Not Unrelated Trade or Business | 发布日期 06/12/2014 |
| 编号 201423027 | UILC 501.12-03 | 主题 Mutual or Cooperative Electric Companies | 发布日期 06/12/2014 |
| 编号 201423026 | UILC 501.03-05 | 主题 Corporations | 发布日期 06/12/2014 |
| 编号 201423025 | UILC 6211.04-00 | 主题 Penalties | 发布日期 06/06/2014 |
| 编号 201423025 | UILC 6662A.00-00 | 主题 Accuracy Related Penalty on Understatements with respect to Reportable Transactions | 发布日期 06/06/2014 |
| 编号 201423024 | UILC 6321.01-00 | 主题 Property Subject v. Not Subject to Lien (See 6301.12-00) | 发布日期 06/06/2014 |
| 编号 201423023 | UILC 41.00-00 | 主题 Credit for Increasing Research Activities | 发布日期 06/06/2014 |
| 编号 201423022 | UILC 901.00-00 | 主题 Taxes of Foreign Countries and of Possessions of U.S. | 发布日期 06/06/2014 |
| 编号 201423021 | UILC 6221.00-00 | 主题 Tax Treatment Determined At Partnership Level | 发布日期 06/06/2014 |
| 编号 201423020 | UILC 111.01-00 | 主题 Did Not Reduce Income Tax | 发布日期 06/06/2014 |
| 编号 201423020 | UILC 111.06-00 | 主题 Tax Refunds | 发布日期 06/06/2014 |
| 编号 201423020 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 06/06/2014 |
| 编号 201423019 | UILC 475.00-00 | 主题 Mark to Market Accounting Method for Dealers in Securities | 发布日期 06/06/2014 |
