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
201932004 2501.01-00 Gift v. Not a Gift 08/09/2019
201932004 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932003 2501.01-00 Gift v. Not a Gift 08/09/2019
201932003 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932002 2501.01-00 Gift v. Not a Gift 08/09/2019
201932002 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932001 2501.01-00 Gift v. Not a Gift 08/09/2019
201932001 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932000 6110.00-00 Index for Public Inspection of Written Determination 08/09/2019
201931013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/02/2019
201931013 501.06-01 Performance of Particular Services for Members 08/02/2019
201931012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/02/2019
201931012 501.03-30 Organizational and Operational Tests 08/02/2019
201931011 501.33-00 Private v. Public Interest Served 08/02/2019
201931011 501.35-00 "Exclusively" Test 08/02/2019
201931011 501.03-30 Organizational and Operational Tests 08/02/2019
201931011 501.03-31 Limitation of Beneficiaries 08/02/2019
201931011 508.04-00 Governing Instruments 08/02/2019
201931010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/02/2019
201931010 501.06-01 Performance of Particular Services for Members 08/02/2019
201931009 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/02/2019
201931008 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/02/2019

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