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
201121002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/27/2011
201121001 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/27/2011
201120037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/20/2011
201120036 504.50-00 Denial of Exemption 05/20/2011
201120035 501.03-03 Trusts 05/20/2011
201120034 4945.04-04 Grants to Individuals 05/20/2011
201120033 4945.04-04 Grants to Individuals 05/20/2011
201120032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/20/2011
201120032 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/20/2011
201120031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/20/2011
201120030 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/20/2011
201120029 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/20/2011
201120028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/20/2011
201120028 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/20/2011
201120027 170.00-00 Charitable, Etc. Contributions and Gifts 05/20/2011
201120026 6621.04-00 Increase in Underpayment Rate for Large Corporate Underpayments 05/20/2011
201120025 6231.07-00 Tax Matters Partner 05/20/2011
201120024 6223.00-00 Notice to Partners of Proceedings 05/20/2011
201120023 6603.00-00 Deposits 05/20/2011
201120022 170.12-09 Substantiation 05/20/2011
201120021 62.02-07 Employee Tool & Equipment Plans 05/20/2011
201120020 6715.00-00 Dyed Fuel Sold for Use or Used in a Taxable Use 05/20/2011
201120019 4611.00-00 Imposition and Rate of Tax on Petroleum 05/20/2011
201120018 9100.22-00 Other 05/20/2011
201120018 1502.21-00 Consolidated Net Operating Loss Deduction 05/20/2011

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