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
200733001 9100.22-00 Other 08/17/2007
200733001 1503.04-04 Dual Resident Corporation 08/17/2007
200732030 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/10/2007
200732029 412.06-00 Minimum Funding Waiver 08/10/2007
200732028 404.02-00 Stock Bonus and Profit-Sharing Trusts 08/10/2007
200732027 408.06-00 Distributions 08/10/2007
200732026 408.06-00 Distributions 08/10/2007
200732025 408.03-00 Rollover Contributions 08/10/2007
200732024 501.07-01 Profit v. Not for Profit 08/10/2007
200732023 507.04-00 Termination Under Section 507(b)(1)(B) 08/10/2007
200732022 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/10/2007
200732022 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/10/2007
200732021 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/10/2007
200732021 513.01-00 Trusts 08/10/2007
200732020 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/10/2007
200732019 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/10/2007
200732018 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/10/2007
200732017 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/10/2007
200732016 447.06-00 Suspense Account For Family Corporation 08/10/2007
200732015 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/10/2007
200732014 856.01-00 Income Requirements 08/10/2007
200732013 1362.04-00 Inadvertent Terminations 08/10/2007
200732012 1031.00-00 Exchange of Property Held for Productive Use or Investment 08/10/2007
200732011 7701.00-00 Definitions 08/10/2007
200732011 9100.00-00 Extension of Time for Making Certain Elections 08/10/2007