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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
201015039 408.03-00 Rollover Contributions 04/16/2010
201015038 408.03-00 Rollover Contributions 04/16/2010
201015037 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/16/2010
201015037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/16/2010
201015037 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/16/2010
201015036 4945.04-04 Grants to Individuals 04/16/2010
201015035 4945.04-04 Grants to Individuals 04/16/2010
201015034 4945.04-04 Grants to Individuals 04/16/2010
201015033 4942.03-07 Set-Asides 04/16/2010
201015032 1504.01-00 Affiliated Group v. Not an Affiliated Group 04/16/2010
201015032 1504.03-00 Options, Warrants, Convertible Obligations 04/16/2010
201015031 1504.01-00 Affiliated Group v. Not an Affiliated Group 04/16/2010
201015031 1504.03-00 Options, Warrants, Convertible Obligations 04/16/2010
201015030 832.05-00 Premiums Earned 04/16/2010
201015030 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 04/16/2010
201015030 953.00-00 Insurance Income 04/16/2010
201015029 355.01-00 Spin-Off 04/16/2010
201015028 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/16/2010
201015028 338.02-00 Qualified Stock Purchase 04/16/2010
201015028 338.09-00 Purchase from Related Corporation 04/16/2010
201015027 9100.22-00 Other 04/16/2010
201015027 9114.03-06 Canada 04/16/2010
201015026 9100.00-00 Extension of Time for Making Certain Elections 04/16/2010
201015025 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 04/16/2010
201015025 2001.00-00 Imposition and Rate of Tax 04/16/2010

Official Adobe Website