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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Номер UILC Тема Дата публикации
201206005 2043.00-00 Transfers for Insufficient Consideration (Included v. Not Included in Gross Estate) 02/10/2012
201206004 7704.03-00 Qualifying Income 02/10/2012
201206003 954.03-00 Foreign Base Company Sales Income 02/10/2012
201206002 9100.01-00 Section 42; Low-Income Housing Credit 02/10/2012
201206002 42.00-00 Low-Income Housing Credit 02/10/2012
201206001 856.04-00 Rents From Real Property 02/10/2012
201205024 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/03/2012
201205023 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/03/2012
201205022 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/03/2012
201205021 408.03-00 Rollover Contributions 02/03/2012
201205020 412.00-00 Minimum Funding Standards 02/03/2012
201205019 4945.04-04 Grants to Individuals 02/03/2012
201205018 4945.04-04 Grants to Individuals 02/03/2012
201205017 4945.04-04 Grants to Individuals 02/03/2012
201205016 4945.04-04 Grants to Individuals 02/03/2012
201205015 501.05-01 Agriculture and Horticulture Organizations 02/03/2012
201205015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/03/2012
201205015 501.06-01 Performance of Particular Services for Members 02/03/2012
201205014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/03/2012
201205014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/03/2012
201205014 501.06-01 Performance of Particular Services for Members 02/03/2012
201205013 501.36-01 Section 501(c)(3) Organizations 02/03/2012
201205013 504.50-00 Denial of Exemption 02/03/2012
201205013 513.04-00 Sales and Service to Public 02/03/2012
201205012 501.03-30 Organizational and Operational Tests 02/03/2012