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
200651039 412.06-00 Minimum Funding Waiver 12/22/2006
200651038 4941.04-00 Definition of Self-Dealing 12/22/2006
200651037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2006
200651037 501.36-04 Fund Raising (See also 0512.06-00) 12/22/2006
200651036 501.09-04 Membership 12/22/2006
200651035 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/22/2006
200651034 408.03-00 Rollover Contributions 12/22/2006
200651033 1221.00-00 Capital Asset v. Not a Capital Asset 12/22/2006
200651032 3231.01-00 Employers v. Not Employers 12/22/2006
200651031 3231.01-00 Employers v. Not Employers 12/22/2006
200651030 1031.01-00 Property Held For Productive Use or Investment 12/22/2006
200651029 2601.00-00 Tax On Generation Skipping Transfers 12/22/2006
200651029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/22/2006
200651029 2033.00-00 Property in Which Decedent Had an Interest 12/22/2006
200651029 643.00-00 Definitions Applicable to Subparts A, B, C, and D 12/22/2006
200651028 2601.00-00 Tax On Generation Skipping Transfers 12/22/2006
200651028 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/22/2006
200651028 2033.00-00 Property in Which Decedent Had an Interest 12/22/2006
200651028 643.00-00 Definitions Applicable to Subparts A, B, C, and D 12/22/2006
200651027 1362.04-00 Inadvertent Terminations 12/22/2006
200651026 167.22-01 Normalization Rules 12/22/2006
200651025 1031.02-00 Like Kind Property 12/22/2006
200651024 1362.04-00 Inadvertent Terminations 12/22/2006
200651023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/22/2006
200651023 1035.00-00 Exchanges of Insurance Policies 12/22/2006