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
201430005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/25/2014
201430005 671.02-00 Persons Treated as Grantors 07/25/2014
201430004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/25/2014
201430004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/25/2014
201430004 671.02-00 Persons Treated as Grantors 07/25/2014
201430003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/25/2014
201430003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/25/2014
201430003 671.02-00 Persons Treated as Grantors 07/25/2014
201430002 1502.32-00 Investment Adjustment 07/25/2014
201430002 1504.01-00 Affiliated Group v. Not an Affiliated Group 07/25/2014
201430002 355.01-00 Spin-Off 07/25/2014
201430002 368.04-00 Assets for Control of Transferee (Type "D") 07/25/2014
201430001 147.00-00 Other Requirements Applicable to Certain Private Activity Bonds 07/25/2014
201430001 147.06-00 Public Approval Requirement 07/25/2014
201430000 6110.00-00 Index for Public Inspection of Written Determination 07/25/2014
201429036 408.03-00 Rollover Contributions 07/18/2014
201429035 408.03-00 Rollover Contributions 07/18/2014
201429034 408.03-00 Rollover Contributions 07/18/2014
201429033 408.03-00 Rollover Contributions 07/18/2014
201429032 408.03-00 Rollover Contributions 07/18/2014
201429031 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/18/2014
201429030 4945.04-04 Grants to Individuals 07/18/2014
201429029 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 07/18/2014
201429028 501.07-00 Social Clubs 07/18/2014
201429027 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/18/2014

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