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
200913002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/27/2009
200913002 1361.03-03 Electing Small Business Trusts 03/27/2009
200913002 2601.00-00 Tax On Generation Skipping Transfers 03/27/2009
200913001 7701.03-00 Association v. Trust 03/27/2009
200913001 675.00-00 Administrative Powers 03/27/2009
200912042 408.03-00 Rollover Contributions 03/20/2009
200912041 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/20/2009
200912040 408.03-00 Rollover Contributions 03/20/2009
200912039 170.07-01 Churches 03/20/2009
200912039 170.07-02 Educational Organizations 03/20/2009
200912039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/20/2009
200912039 501.03-30 Organizational and Operational Tests 03/20/2009
200912038 501.03-02 Foundations 03/20/2009
200912038 501.03-05 Corporations 03/20/2009
200912038 501.03-08 Educational Organizations 03/20/2009
200912037 4945.04-04 Grants to Individuals 03/20/2009
200912036 4941.04-00 Definition of Self-Dealing 03/20/2009
200912036 507.00-00 Termination of Private Foundation Status 03/20/2009
200912035 4945.04-04 Grants to Individuals 03/20/2009
200912034 4945.04-04 Grants to Individuals 03/20/2009
200912033 4945.04-04 Grants to Individuals 03/20/2009
200912032 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/20/2009
200912031 6103.05-00 Disclosure to Persons Having Material Interest 03/20/2009
200912030 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 03/20/2009
200912029 6229.02-00 Extension by Agreement 03/20/2009