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
200702036 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/12/2007
200702035 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/12/2007
200702034 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/12/2007
200702034 509.03-00 Continuation of Private Foundation Status 01/12/2007
200702034 170.07-03 Medical Organizations and Hospitals 01/12/2007
200702034 170.07-06 Publicly Supported Organizations 01/12/2007
200702033 355.01-00 Spin-Off 01/12/2007
200702033 368.04-00 Assets for Control of Transferee (Type "D") 01/12/2007
200702032 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/12/2007
200702031 170.11-05 Qualified Appreciated Stock 01/12/2007
200702030 9100.19-00 Extension of Time For Filing Return 01/12/2007
200702030 1502.75-00 Filing Requirements 01/12/2007
200702029 9100.01-00 Section 42; Low-Income Housing Credit 01/12/2007
200702029 42.00-00 Low-Income Housing Credit 01/12/2007
200702028 368.06-00 Change in Identity, etc. (Type "F") 01/12/2007
200702027 1362.01-03 Late Elections 01/12/2007
200702026 1362.01-03 Late Elections 01/12/2007
200702025 142.04-03 Project Period Rule 01/12/2007
200702025 142.04-00 Qualified Residential Rental Project 01/12/2007
200702024 1361.03-03 Electing Small Business Trusts 01/12/2007
200702023 9100.09-00 Section 442; Accounting Periods 01/12/2007
200702022 115.00-00 Income of States, Municipalities, etc. 01/12/2007
200702022 115.07-00 Filing Requirements 01/12/2007
200702022 6012.05-01 Estates or Trusts 01/12/2007
200702021 857.02-03 Income from Prohibited Transactions 01/12/2007