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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200648033 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/01/2006
200648032 408.03-00 Rollover Contributions 12/01/2006
200648031 501.03-05 Corporations 12/01/2006
200648031 512.01-01 Rents and Royalties 12/01/2006
200648030 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/01/2006
200648030 509.02-01 Publicly Supported Organizations 12/01/2006
200648030 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/01/2006
200648030 170.07-06 Publicly Supported Organizations 12/01/2006
200648029 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/01/2006
200648029 509.02-01 Publicly Supported Organizations 12/01/2006
200648029 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/01/2006
200648029 170.07-06 Publicly Supported Organizations 12/01/2006
200648028 6166.00-00 Extension of Time to Pay Estate Tax 12/01/2006
200648028 6403.00-00 Overpayment of Installment 12/01/2006
200648028 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/01/2006
200648028 2511.02-00 Consideration 12/01/2006
200648028 414.00-00 Definitions and Special Rules 12/01/2006
200648028 2053.09-00 Claims Against the Estate 12/01/2006
200648028 2032.00-00 Alternate Valuation 12/01/2006
200648027 61.00-00 Gross Income v. Not Gross Income 12/01/2006
200648026 263A.08-01 Designated Property 12/01/2006
200648026 263A.11-00 Accumulated Production Expenditures 12/01/2006
200648025 2522.02-04 Guaranteed Annuity and Unitrust Interests 12/01/2006
200648025 170.00-00 Charitable, Etc. Contributions and Gifts 12/01/2006
200648025 642.03-00 Charitable Deduction 12/01/2006