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
200103003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200103003 1223.00-00 Holding Period of Capital Assets 01/19/2001
200103002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/19/2001
200103002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/19/2001
200103002 2601.00-00 Tax On Generation Skipping Transfers 01/19/2001
200103002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200103002 1223.00-00 Holding Period of Capital Assets 01/19/2001
200103001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/19/2001
200103001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/19/2001
200103001 2601.00-00 Tax On Generation Skipping Transfers 01/19/2001
200103001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200103001 1223.00-00 Holding Period of Capital Assets 01/19/2001
200102057 4945.04-04 Grants to Individuals 01/12/2001
200102056 4951.04-00 Self-Dealing 01/12/2001
200102056 4952.04-00 Taxable Expenditure 01/12/2001
200102055 4941.04-00 Definition of Self-Dealing 01/12/2001
200102054 4945.00-00 Excise Taxes on Taxable Expenditures 01/12/2001
200102054 117.00-00 Qualified Scholarships 01/12/2001
200102053 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/12/2001
200102053 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/12/2001
200102052 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/12/2001
200102052 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/12/2001
200102051 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/12/2001
200102051 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/12/2001
200102051 512.05-00 Advertising (See Also 0501.26-02) 01/12/2001

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