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
200513003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/01/2005
200513003 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/01/2005
200513003 1223.00-00 Holding Period of Capital Assets 04/01/2005
200513003 1361.03-03 Electing Small Business Trusts 04/01/2005
200513003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/01/2005
200513003 2601.00-00 Tax On Generation Skipping Transfers 04/01/2005
200513002 856.01-00 Income Requirements 04/01/2005
200513001 1362.01-00 Eligible v. Ineligible 04/01/2005
200512035 408.03-00 Rollover Contributions 03/25/2005
200512035 404.15-00 Amount of Deduction 03/25/2005
200512034 4971.02-00 Additional Tax 03/25/2005
200512033 412.06-00 Minimum Funding Waiver 03/25/2005
200512032 412.06-00 Minimum Funding Waiver 03/25/2005
200512031 412.06-00 Minimum Funding Waiver 03/25/2005
200512030 412.06-00 Minimum Funding Waiver 03/25/2005
200512029 402.08-00 Rollover Contributions 03/25/2005
200512028 408.03-00 Rollover Contributions 03/25/2005
200512027 501.03-30 Organizational and Operational Tests 03/25/2005
200512027 501.36-04 Fund Raising (See also 0512.06-00) 03/25/2005
200512026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/25/2005
200512025 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/25/2005
200512024 4942.03-07 Set-Asides 03/25/2005
200512023 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/25/2005
200512022 4942.03-07 Set-Asides 03/25/2005
200512022 4942.03-05 Qualifying Distribution 03/25/2005