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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
200726003 2601.00-00 Tax On Generation Skipping Transfers 06/29/2007
200726003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/29/2007
200726003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/29/2007
200726003 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/29/2007
200726003 1223.00-00 Holding Period of Capital Assets 06/29/2007
200726002 856.01-00 Income Requirements 06/29/2007
200726001 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/29/2007
200726001 7602.08-00 Use of Summons 06/29/2007
200725057 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/22/2007
200725057 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/22/2007
200725056 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/22/2007
200725056 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/22/2007
200725055 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/22/2007
200725055 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/22/2007
200725054 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/22/2007
200725054 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/22/2007
200725053 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/22/2007
200725053 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/22/2007
200725052 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/22/2007
200725052 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/22/2007
200725051 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/22/2007
200725051 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/22/2007
200725050 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/22/2007
200725050 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/22/2007
200725049 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/22/2007