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
Номер 201839000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 09/28/2018
Номер 201838010 UILC 4945-04-04 Тема Grants to Individuals Дата публикации 09/21/2018
Номер 201838009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/21/2018
Номер 201838009 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 09/21/2018
Номер 201838008 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 09/21/2018
Номер 201838008 UILC 501.03-05 Тема Corporations Дата публикации 09/21/2018
Номер 201838008 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 09/21/2018
Номер 201838007 UILC 1014.00-00 Тема Basis of Property Acquired From a Decedent Дата публикации 09/21/2018
Номер 201838007 UILC 2041.03-00 Тема General Power v. Not a General Power Дата публикации 09/21/2018
Номер 201838007 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 09/21/2018
Номер 201838007 UILC 2514.02-00 Тема Power Created After October 21, 1942 Дата публикации 09/21/2018
Номер 201838007 UILC 671.03-00 Тема Allocation of Income and Deductions Дата публикации 09/21/2018
Номер 201838006 UILC 1014.00-00 Тема Basis of Property Acquired From a Decedent Дата публикации 09/21/2018
Номер 201838006 UILC 2041.03-00 Тема General Power v. Not a General Power Дата публикации 09/21/2018
Номер 201838006 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 09/21/2018
Номер 201838006 UILC 2514.02-00 Тема Power Created After October 21, 1942 Дата публикации 09/21/2018
Номер 201838006 UILC 671.03-00 Тема Allocation of Income and Deductions Дата публикации 09/21/2018
Номер 201838005 UILC 1014.00-00 Тема Basis of Property Acquired From a Decedent Дата публикации 09/21/2018
Номер 201838005 UILC 2041.03-00 Тема General Power v. Not a General Power Дата публикации 09/21/2018
Номер 201838005 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 09/21/2018
Номер 201838005 UILC 2514.02-00 Тема Power Created After October 21, 1942 Дата публикации 09/21/2018
Номер 201838005 UILC 671.03-00 Тема Allocation of Income and Deductions Дата публикации 09/21/2018
Номер 201838004 UILC 1014.00-00 Тема Basis of Property Acquired From a Decedent Дата публикации 09/21/2018
Номер 201838004 UILC 2041.03-00 Тема General Power v. Not a General Power Дата публикации 09/21/2018
Номер 201838004 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 09/21/2018