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
201050005 1223.00-00 Holding Period of Capital Assets 12/17/2010
201050004 468A.01-00 In General 12/17/2010
201050003 468A.01-00 In General 12/17/2010
201050002 1362.02-03 Passive Investment Income 12/17/2010
201050001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/17/2010
201050001 7701.00-00 Definitions 12/17/2010
201049048 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/10/2010
201049047 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/10/2010
201049046 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 12/10/2010
201049045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2010
201049044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2010
201049043 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2010
201049043 501.03-20 Religious Organizations 12/10/2010
201049042 408.03-00 Rollover Contributions 12/10/2010
201049041 6302.00-00 Mode or Time of Collection 12/10/2010
201049040 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 12/10/2010
201049039 6062.00-00 Signing of Corporation Returns 12/10/2010
201049038 167.10-00 Retirement and Abandonment 12/10/2010
201049037 6062.00-00 Signing of Corporation Returns 12/10/2010
201049036 6231.07-00 Tax Matters Partner 12/10/2010
201049035 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/10/2010
201049034 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/10/2010
201049033 6201.00-00 Assessment Authority 12/10/2010
201049032 6227.00-00 Administrative Adjustments Requests 12/10/2010
201049031 6603.00-00 Deposits 12/10/2010

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