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
202047006 721.03-00 Transfer of Intangibles 11/20/2020
202047006 721.04-00 Gain Includible by Non U.S. Person 11/20/2020
202047005 170.00-00 Charitable, Etc. Contributions and Gifts 11/20/2020
202047005 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 11/20/2020
202047005 664.00-00 Charitable Remainder Trusts 11/20/2020
202047005 664.03-00 Definitions 11/20/2020
202047005 664.03-02 Charitable Remainder Unitrust 11/20/2020
202047004 168.24-00 Public Utility Property 11/20/2020
202047003 856.04-00 Rents From Real Property 11/20/2020
202047002 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/20/2020
202047002 61.00-00 Gross Income v. Not Gross Income 11/20/2020
202047001 1362.00-00 Election by Small Business Corporation 11/20/2020
202047000 6110.00-00 Index for Public Inspection of Written Determination 11/20/2020
202046011 4945.04-04 Grants to Individuals 11/13/2020
202046010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/13/2020
202046010 501.03-05 Corporations 11/13/2020
202046010 501.33-00 Private v. Public Interest Served 11/13/2020
202046010 501.35-00 "Exclusively" Test 11/13/2020
202046009 115.00-00 Income of States, Municipalities, etc. 11/13/2020
202046009 115.07-00 Filing Requirements 11/13/2020
202046009 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 11/13/2020
202046009 7701.03-00 Association v. Trust 11/13/2020
202046008 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 11/13/2020
202046008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/13/2020
202046008 9100.00-00 Extension of Time for Making Certain Elections 11/13/2020

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