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
201002005 9100.22-00 Other 01/15/2010
201002005 1296.00-00 Passive Foreign Investment Company 01/15/2010
201002005 855.01-00 General Rule 01/15/2010
201002004 4261.01-00 Amounts Paid 01/15/2010
201002003 1362.04-00 Inadvertent Terminations 01/15/2010
201002002 1362.02-00 Termination of Election 01/15/2010
201002002 1502.79-00 Separate Return Years 01/15/2010
201002002 1502.89-00 Consolidated Returns for Subsequent Years 01/15/2010
201002001 1295.02-02 Retroactive Elections 01/15/2010
201001031 412.00-00 Minimum Funding Standards 01/08/2010
201001030 412.06-00 Minimum Funding Waiver 01/08/2010
201001029 412.06-00 Minimum Funding Waiver 01/08/2010
201001028 408.03-00 Rollover Contributions 01/08/2010
201001027 408.03-00 Rollover Contributions 01/08/2010
201001026 408.03-00 Rollover Contributions 01/08/2010
201001025 4940.03-00 Exempt Operating Foundations 01/08/2010
201001024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/08/2010
201001024 501.03-05 Corporations 01/08/2010
201001024 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 01/08/2010
201001024 501.03-30 Organizational and Operational Tests 01/08/2010
201001023 501.32-00 Income Inures v. does Not Inure to Private Individual 01/08/2010
201001023 501.32-01 Distribution of Assets to Private Individuals 01/08/2010
201001023 501.33-00 Private v. Public Interest Served 01/08/2010
201001022 4942.03-07 Set-Asides 01/08/2010
201001021 4945.04-04 Grants to Individuals 01/08/2010

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