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
201016088 504.50-00 Denial of Exemption 04/23/2010
201016087 4945.04-04 Grants to Individuals 04/23/2010
201016086 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/23/2010
201016085 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/23/2010
201016084 4941.04-00 Definition of Self-Dealing 04/23/2010
201016084 4946.01-00 Disqualified Person 04/23/2010
201016084 4947.02-00 Split-Interest Trusts 04/23/2010
201016084 7520.00-00 Valuation Tables 04/23/2010
201016083 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/23/2010
201016082 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/23/2010
201016081 501.12-03 Mutual or Cooperative Electric Companies 04/23/2010
201016080 6015.00-00 Innocent spouse (including Sections 66, 6013) 04/23/2010
201016079 6031.04-01 Partner's Agent 04/23/2010
201016078 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 04/23/2010
201016078 6662.00-00 Accuracy-related penalty 04/23/2010
201016077 6227.00-00 Administrative Adjustments Requests 04/23/2010
201016076 3306.03-00 Employment 04/23/2010
201016075 6231.03-00 Partnership Item 04/23/2010
201016074 59.07-00 Tax Benefit Rule 04/23/2010
201016073 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 04/23/2010
201016073 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 04/23/2010
201016072 904.00-00 Limitation on Credit 04/23/2010
201016071 6226.03-00 Partners Treated as Parties 04/23/2010
201016070 6222.01-00 Notification 04/23/2010
201016069 7122.00-00 Offers in Compromises 04/23/2010

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