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
200602040 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/13/2006
200602039 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 01/13/2006
200602039 509.00-00 Private Foundation Defined 01/13/2006
200602039 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/13/2006
200602039 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/13/2006
200602038 501.09-01 Permissible Benefits 01/13/2006
200602038 501.09-03 Inurement 01/13/2006
200602038 4976.01-00 Disqualified Benefits 01/13/2006
200602037 501.09-01 Permissible Benefits 01/13/2006
200602037 501.09-03 Inurement 01/13/2006
200602037 4976.01-00 Disqualified Benefits 01/13/2006
200602036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/13/2006
200602035 501.12-03 Mutual or Cooperative Electric Companies 01/13/2006
200602034 1031.02-00 Like Kind Property 01/13/2006
200602033 2044.01-00 Inclusion of Property in which Decedent had Qualifying Income Interest for Life 01/13/2006
200602032 851.02-00 Gross Income Requirement 01/13/2006
200602031 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/13/2006
200602031 2044.01-00 Inclusion of Property in which Decedent had Qualifying Income Interest for Life 01/13/2006
200602031 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/13/2006
200602031 2519.00-00 Disposition of Certain Life Estates 01/13/2006
200602031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/13/2006
200602031 61.00.00-00 PAYMENT 01/13/2006
200602031 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/13/2006
200602030 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 01/13/2006
200602029 468A.06-03 Disposition of Interest 01/13/2006