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
200702048 6041.05-00 Payments Specifically Included 01/12/2007
200702048 6045.00-00 Returns of Brokers 01/12/2007
200702048 6049.01-00 Reportable Interest 01/12/2007
200702047 355.01-00 Spin-Off 01/12/2007
200702047 368.01-00 Statutory Merger or Consolidation (Type "A") 01/12/2007
200702046 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/12/2007
200702045 501.03-08 Educational Organizations 01/12/2007
200702044 501.07-01 Profit v. Not for Profit 01/12/2007
200702043 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/12/2007
200702043 509.03-00 Continuation of Private Foundation Status 01/12/2007
200702043 170.07-03 Medical Organizations and Hospitals 01/12/2007
200702043 170.07-06 Publicly Supported Organizations 01/12/2007
200702042 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/12/2007
200702041 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/12/2007
200702040 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/12/2007
200702039 408.03-00 Rollover Contributions 01/12/2007
200702038 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/12/2007
200702037 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/12/2007
200702036 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/12/2007
200702035 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/12/2007
200702034 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/12/2007
200702034 509.03-00 Continuation of Private Foundation Status 01/12/2007
200702034 170.07-03 Medical Organizations and Hospitals 01/12/2007
200702034 170.07-06 Publicly Supported Organizations 01/12/2007
200702033 355.01-00 Spin-Off 01/12/2007