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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尋求幫助
編號 UILC 主題 發布日期
201102004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102004 2501.01-00 Gift v. Not a Gift 01/14/2011
201102004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102003 4161.02-00 Bows and Arrows 01/14/2011
201102002 7701.00-00 Definitions 01/14/2011
201102001 7701.00-00 Definitions 01/14/2011
201101036 501.32-00 Income Inures v. does Not Inure to Private Individual 01/07/2011
201101036 501.32-01 Distribution of Assets to Private Individuals 01/07/2011
201101036 501.33-00 Private v. Public Interest Served 01/07/2011
201101036 501.30-01 Closely Controlled Organizations 01/07/2011
201101036 501.35-00 "Exclusively" Test 01/07/2011
201101035 412.00-00 Minimum Funding Standards 01/07/2011
201101034 412.00-00 Minimum Funding Standards 01/07/2011
201101033 412.00-00 Minimum Funding Standards 01/07/2011
201101032 412.00-00 Minimum Funding Standards 01/07/2011
201101031 408.03-00 Rollover Contributions 01/07/2011
201101030 4945.04-04 Grants to Individuals 01/07/2011
201101029 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/07/2011
201101028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/07/2011
201101027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/07/2011
201101026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/07/2011
201101025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/07/2011
201101024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/07/2011
201101023 6227.05-00 Other Requests 01/07/2011

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