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
201521004 2601.00-00 Tax On Generation Skipping Transfers 05/22/2015
201521003 2501.01-00 Gift v. Not a Gift 05/22/2015
201521003 2601.00-00 Tax On Generation Skipping Transfers 05/22/2015
201521002 2501.01-00 Gift v. Not a Gift 05/22/2015
201521002 2601.00-00 Tax On Generation Skipping Transfers 05/22/2015
201521001 6331.00-00 Levy and Distraint 05/22/2015
201521001 6334.00-00 Property Exempt From Levy 05/22/2015
201521000 6110.00-00 Index for Public Inspection of Written Determination 05/22/2015
201520014 408.03-00 Rollover Contributions 05/15/2015
201520013 503.03-00 Future Status of Organizations Denied Exemption 05/15/2015
201520012 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 05/15/2015
201520011 6109.03-00 Employer ID Numbers 05/15/2015
201520010 6402.00-00 Authority to Make Credits or Refunds 05/15/2015
201520010 6404.01-01 Excessive 05/15/2015
201520009 6331.00-00 Levy and Distraint 05/15/2015
201520008 7803.02-01 Confidentiality 05/15/2015
201520007 6222.03-00 Effect of Failure to Notify 05/15/2015
201520006 4191.00-00 Taxable Medical Devices 05/15/2015
201520005 6676.00-00 Erroneous claim for refund or credit 05/15/2015
201520004 611.02-04 Economic Interest in Mineral in Place 05/15/2015
201520004 9411.05-00 Sales or Leases of Tangible Property/Goods 05/15/2015
201520003 45.00-00 Electricity Produced from Certain Renewable Sources 05/15/2015
201520002 45.00-00 Electricity Produced from Certain Renewable Sources 05/15/2015
201520001 1502.76-00 Taxable Year of Members of Group 05/15/2015
201520000 6110.00-00 Index for Public Inspection of Written Determination 05/15/2015