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
202016003 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/17/2020
202016002 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/17/2020
202016002 2056.07-00 Qualified Terminable Interest Property 04/17/2020
202016002 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/17/2020
202016002 2519.00-00 Disposition of Certain Life Estates 04/17/2020
202016002 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 04/17/2020
202016002 2523.06-01 Qualified Terminable Interest Property 04/17/2020
202016002 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/17/2020
202016001 6041.00-00 Information at Source 04/17/2020
202016001 61.40-00 Governmental Benefits and Subsidies 04/17/2020
202016000 6110.00-00 Index for Public Inspection of Written Determination 04/17/2020
202015036 9999.98-00 Not Able to Identify Under Present List 04/10/2020
202015035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2020
202015034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2020
202015033 4945.04-04 Grants to Individuals 04/10/2020
202015032 4945.04-04 Grants to Individuals 04/10/2020
202015031 4945.04-04 Grants to Individuals 04/10/2020
202015030 4945.04-04 Grants to Individuals 04/10/2020
202015029 4945.04-04 Grants to Individuals 04/10/2020
202015028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/10/2020
202015028 501.04-07 Homeowners Association 04/10/2020
202015027 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/10/2020
202015027 501.03-30 Organizational and Operational Tests 04/10/2020
202015026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2020
202015026 501.33-00 Private v. Public Interest Served 04/10/2020

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