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
201038003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/24/2010
201038002 7701.00-00 Definitions 09/24/2010
201038002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/24/2010
201038001 1361.01-04 More than One Class of Stock 09/24/2010
201038001 1362.04-00 Inadvertent Terminations 09/24/2010
201037039 501.03-03 Trusts 09/17/2010
201037038 408.03-00 Rollover Contributions 09/17/2010
201037037 501.03-21 Research Organizations 09/17/2010
201037036 501.19-00 Organization of Past or Present Armed Forces Members 09/17/2010
201037035 501.19-00 Organization of Past or Present Armed Forces Members 09/17/2010
201037034 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/17/2010
201037033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/17/2010
201037032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/17/2010
201037031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/17/2010
201037030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/17/2010
201037029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/17/2010
201037028 541.00-00 Imposition of Personal Holding Company Tax (Imposed v. Not Imposed) 09/17/2010
201037028 542.00-00 Definition of Personal Holding Company 09/17/2010
201037027 3406.00-00 Backup Withholding 09/17/2010
201037026 355.01-00 Spin-Off 09/17/2010
201037025 468A.01-00 In General 09/17/2010
201037024 355.01-00 Spin-Off 09/17/2010
201037024 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 09/17/2010
201037023 1362.01-03 Late Elections 09/17/2010
201037022 7701.00-00 Definitions 09/17/2010

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