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
201102006 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102006 2501.01-00 Gift v. Not a Gift 01/14/2011
201102006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102005 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102005 2501.01-00 Gift v. Not a Gift 01/14/2011
201102005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102004 61.00-00 Gross Income v. Not Gross Income 01/14/2011
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

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