IRS Written Determinations
Instructions:
More Information:
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 http://www.irs.gov/pub/irs-wd/ folder. |
More about Written Determinations |
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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Number | UILC | Subject | Released |
---|---|---|---|
200915057 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 04/10/2009 |
200915056 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 04/10/2009 |
200915055 | 501.07-01 | Profit v. Not for Profit | 04/10/2009 |
200915054 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 04/10/2009 |
200915053 | 501.07-00 | Social Clubs | 04/10/2009 |
200915052 | 4945.04-04 | Grants to Individuals | 04/10/2009 |
200915051 | 4945.04-04 | Grants to Individuals | 04/10/2009 |
200915050 | 4942.03-07 | Set-Asides | 04/10/2009 |
200915049 | 4945.04-04 | Grants to Individuals | 04/10/2009 |
200915048 | 4942.03-07 | Set-Asides | 04/10/2009 |
200915047 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC | 04/10/2009 |
200915046 | NULL | 04/10/2009 | |
200915045 | 6651.00-00 | Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 04/10/2009 |
200915045 | 6651.03-00 | Reasonable Cause v. Willful Neglect | 04/10/2009 |
200915044 | 3122.00-00 | Federal Service | 04/10/2009 |
200915043 | 6402.00-00 | Authority to Make Credits or Refunds | 04/10/2009 |
200915042 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 04/10/2009 |
200915041 | 83.00-00 | Property Transferred in Connection With Performance of Services | 04/10/2009 |
200915040 | 6338.00-00 | Certificate of Sale; Deed of Real Property | 04/10/2009 |
200915039 | 6231.01-01 | Exception for Small Partnerships | 04/10/2009 |
200915038 | 6601.01-02 | Transferee Liability | 04/10/2009 |
200915038 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 04/10/2009 |
200915037 | 6166.00-00 | Extension of Time to Pay Estate Tax | 04/10/2009 |
200915037 | 7479.00-00 | Declaratory Judgments Relating to Eligibility of Estate with Respect to Installment Payments Under Section 6166 | 04/10/2009 |
200915036 | 501.06-01 | Performance of Particular Services for Members | 04/17/2009 |
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