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
201123001 168.20-00 Classification of Property 06/10/2011
201122034 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/03/2011
201122033 9100.00-00 Extension of Time for Making Certain Elections 06/03/2011
201122032 408.03-00 Rollover Contributions 06/03/2011
201122031 408.03-00 Rollover Contributions 06/03/2011
201122030 4942.03-07 Set-Asides 06/03/2011
201122029 4945.04-04 Grants to Individuals 06/03/2011
201122028 501.33-00 Private v. Public Interest Served 06/03/2011
201122027 501.03-20 Religious Organizations 06/03/2011
201122027 509.02-04 Churches 06/03/2011
201122026 501.03-02 Foundations 06/03/2011
201122025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2011
201122025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/03/2011
201122024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2011
201122023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2011
201122022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2011
201122021 6231.07-00 Tax Matters Partner 06/03/2011
201122020 6045.03-05 Exceptions Relating to Real Estate Transactions 06/03/2011
201122020 6050J.00-00 Returns Relating to Foreclosures and Abandonments of Security 06/03/2011
201122020 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/03/2011
201122019 6212.02-00 Name and Address 06/03/2011
201122018 48.01-03 Energy Property 06/03/2011
201122017 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/03/2011
201122017 165.07-00 Disaster Losses 06/03/2011
201122016 856.01-00 Income Requirements 06/03/2011