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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编号 UILC 主题 发布日期
201130005 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/29/2011
201130004 9100.22-00 Other 07/29/2011
201130003 25C.00-00 Non-Business Energy Property 07/29/2011
201130003 25D.00-00 Residential Energy Efficient Property 07/29/2011
201130002 9100.04-00 Section 168; MACRS 07/29/2011
201130001 9100.11-00 Section 472; LIFO Election 07/29/2011
201130001 472.01-00 Election 07/29/2011
201129056 501.03-03 Trusts 07/22/2011
201129056 501.33-00 Private v. Public Interest Served 07/22/2011
201129055 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/22/2011
201129054 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 07/22/2011
201129053 412.00-00 Minimum Funding Standards 07/22/2011
201129052 412.00-00 Minimum Funding Standards 07/22/2011
201129051 412.00-00 Minimum Funding Standards 07/22/2011
201129050 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 07/22/2011
201129049 4941.04-00 Definition of Self-Dealing 07/22/2011
201129048 408.03-00 Rollover Contributions 07/22/2011
201129047 408.03-00 Rollover Contributions 07/22/2011
201129046 408.03-00 Rollover Contributions 07/22/2011
201129045 408.03-00 Rollover Contributions 07/22/2011
201129044 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/22/2011
201129043 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/22/2011
201129043 501.03-08 Educational Organizations 07/22/2011
201129043 501.32-00 Income Inures v. does Not Inure to Private Individual 07/22/2011
201129043 501.33-00 Private v. Public Interest Served 07/22/2011

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