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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編號 UILC 主題 發布日期
201430017 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/25/2014
201430017 512.01-00 Exception, Additions, and Limitations on Unrelated Income 07/25/2014
201430017 514.00-00 Unrelated Debt-Financed Income 07/25/2014
201430017 4943.00-00 Excise Taxes on Excess Business Holdings 07/25/2014
201430017 4943.04-03 Business Enterprise 07/25/2014
201430017 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/25/2014
201430016 4945.04-04 Grants to Individuals 07/25/2014
201430015 4945.04-04 Grants to Individuals 07/25/2014
201430014 501.03-30 Organizational and Operational Tests 07/25/2014
201430014 501.33-00 Private v. Public Interest Served 07/25/2014
201430014 501.38-01 "Action" Organizations 07/25/2014
201430013 446.19-06 Uniform Capitalization Rules (See Also 1.263A) 07/25/2014
201430012 59.00-00 Other Definitions and Special Rules 07/25/2014
201430012 9100.02-00 Section 59(e) 07/25/2014
201430011 1362.04-00 Inadvertent Terminations 07/25/2014
201430010 45.00-00 Electricity Produced from Certain Renewable Sources 07/25/2014
201430009 45.00-00 Electricity Produced from Certain Renewable Sources 07/25/2014
201430008 45.00-00 Electricity Produced from Certain Renewable Sources 07/25/2014
201430007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/25/2014
201430007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/25/2014
201430007 671.02-00 Persons Treated as Grantors 07/25/2014
201430006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/25/2014
201430006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/25/2014
201430006 671.02-00 Persons Treated as Grantors 07/25/2014
201430005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/25/2014

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