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
Номер 201001027 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/08/2010
Номер 201001026 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/08/2010
Номер 201001025 UILC 4940.03-00 Тема Exempt Operating Foundations Дата публикации 01/08/2010
Номер 201001024 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/08/2010
Номер 201001024 UILC 501.03-05 Тема Corporations Дата публикации 01/08/2010
Номер 201001024 UILC 501.03-15 Тема Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) Дата публикации 01/08/2010
Номер 201001024 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 01/08/2010
Номер 201001023 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 01/08/2010
Номер 201001023 UILC 501.32-01 Тема Distribution of Assets to Private Individuals Дата публикации 01/08/2010
Номер 201001023 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/08/2010
Номер 201001022 UILC 4942.03-07 Тема Set-Asides Дата публикации 01/08/2010
Номер 201001021 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/08/2010
Номер 201001020 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/08/2010
Номер 201001019 UILC 7213A.00-00 Тема Criminal Penalty for Unauthorized Inspection of Information Дата публикации 01/08/2010
Номер 201001018 UILC 168.20-00 Тема Classification of Property Дата публикации 01/08/2010
Номер 201001017 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 01/08/2010
Номер 201001017 UILC 382.12-00 Тема Operating Rules Дата публикации 01/08/2010
Номер 201001017 UILC 382.12-06 Тема Fluctuation in Value Дата публикации 01/08/2010
Номер 201001016 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 01/08/2010
Номер 201001016 UILC 165.03-00 Тема Limitations on Losses of Individuals - Transaction Entered Into For Profit Дата публикации 01/08/2010
Номер 201001016 UILC 1.11-00 Тема Maximum Capital Gains Rate Дата публикации 01/08/2010
Номер 201001016 UILC 1092.02-01 Тема Defined Дата публикации 01/08/2010
Номер 201001015 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 01/08/2010
Номер 201001015 UILC 368.03-00 Тема Stock for Property (Type "C") Дата публикации 01/08/2010
Номер 201001015 UILC 368.08-00 Тема Continuity of Interest Rule Дата публикации 01/08/2010