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.
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 201238032 | 7428.00-00 | Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. | 09/20/2012 |
| 201238031 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 09/20/2012 |
| 201238030 | 412.00-00 | Minimum Funding Standards | 09/20/2012 |
| 201238029 | 408.03-00 | Rollover Contributions | 09/20/2012 |
| 201238028 | 6501.06-00 | Return Not Filed--Exception to Period of Limitations | 09/20/2012 |
| 201238028 | 6501.03-03 | Date Limitations Begin | 09/20/2012 |
| 201238028 | 6651.07-00 | Voluntary Filing of Late Return | 09/20/2012 |
| 201238028 | 6020.00-00 | Returns Prepared for or Executed by Secretary | 09/20/2012 |
| 201238028 | 6651.22-00 | Increase in Penalty for Fraudulent Failure to File | 09/20/2012 |
| 201238027 | 1031.05-00 | Deferred Exchanges | 09/20/2012 |
| 201238027 | 1031.02-00 | Like Kind Property | 09/20/2012 |
| 201238026 | 6501.05-07 | Intent v. No Intent to Defraud | 09/20/2012 |
| 201238026 | 6501.05-00 | Fraud--Exception to Period of Limitations (See Also 6653.03-00) | 09/20/2012 |
| 201238026 | 6501.04-14 | S Corporation and Shareholder Returns | 09/20/2012 |
| 201238025 | 475.05-00 | Definitions | 09/20/2012 |
| 201238025 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 09/20/2012 |
| 201238024 | 1361.00-00 | Definitions | 09/20/2012 |
| 201238024 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2012 |
| 201238024 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/20/2012 |
| 201238023 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2012 |
| 201238023 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/20/2012 |
| 201238023 | 1361.00-00 | Definitions | 09/20/2012 |
| 201238022 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2012 |
| 201238022 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/20/2012 |
| 201238022 | 1361.00-00 | Definitions | 09/20/2012 |
Get Adobe ® Reader