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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Número UILC Asunto Fecha de publicación
201215001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2012
201214035 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/06/2012
201214035 501.04-03 Political Activities Organizations 04/06/2012
201214034 501.03-33 Lessening the Burdens of Government 04/06/2012
201214033 4945.04-04 Grants to Individuals 04/06/2012
201214032 4945.04-04 Grants to Individuals 04/06/2012
201214031 6324.01-00 Estate Tax Liens 04/06/2012
201214030 6331.18-00 Levy Procedure 04/06/2012
201214029 6110.04-04 Chief Counsel Advice 04/06/2012
201214028 6325.03-00 Certificate of Discharge 04/06/2012
201214028 6402.01-00 Credit of Overpayment Against Any Tax Liability 04/06/2012
201214027 6061.00-00 Signing of Returns and Other Documents 04/06/2012
201214026 3121.04-01 Common Law Tests 04/06/2012
201214025 6103.02-03 Taxpayer Return Information 04/06/2012
201214024 6103.03-00 Disclosure to Taxpayer's Designee 04/06/2012
201214023 3121.00-00 Definitions 04/06/2012
201214022 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/06/2012
201214021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2012
201214021 1234.01-00 Gain or Loss of Purchaser 04/06/2012
201214020 1504.00-00 Definitions 04/06/2012
201214020 1504.02-00 Includible Corporation v. Not an Includible Corporation 04/06/2012
201214019 9100.22-00 Other 04/06/2012
201214019 1502.21-00 Consolidated Net Operating Loss Deduction 04/06/2012
201214018 338.01-00 Express Election 04/06/2012
201214018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/06/2012

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