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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编号 UILC 主题 发布日期
202053020 501.33-00 Private v. Public Interest Served 12/31/2020
202053020 501.35-00 "Exclusively" Test 12/31/2020
202053019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/31/2020
202053019 501.35-00 "Exclusively" Test 12/31/2020
202053018 4945.04-04 Grants to Individuals 12/31/2020
202053017 4942.03-07 Set-Asides 12/31/2020
202053016 4945.04-04 Grants to Individuals 12/31/2020
202053015 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/31/2020
202053015 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 12/31/2020
202053014 7873.00-00 Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. 12/31/2020
202053013 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 12/31/2020
202053013 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/31/2020
202053012 6338.00-00 Certificate of Sale; Deed of Real Property 12/31/2020
202053011 168.36-00 R 1986 Lease Term 12/31/2020
202053010 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/31/2020
202053010 162.27-00 Related to Trade or Business 12/31/2020
202053010 212.00-00 Expenses for Production of Income 12/31/2020
202053009 9100.00-00 Extension of Time for Making Certain Elections 12/31/2020
202053009 9100.22-00 Other 12/31/2020
202053009 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/31/2020
202053009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/31/2020
202053008 856.00-00 Definition of Real Estate Investment Trust 12/31/2020
202053008 9100.00-00 Extension of Time for Making Certain Elections 12/31/2020
202053007 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/31/2020
202053006 9100.22-00 Other 12/31/2020

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