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
200025056 509.00-00 Private Foundation Defined 06/23/2000
200025056 509.01-02 Support 06/23/2000
200025056 509.02-01 Publicly Supported Organizations 06/23/2000
200025056 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/23/2000
200025056 511.02-00 Section 501(c)(2) Corporations 06/23/2000
200025056 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/23/2000
200025056 512.10-00 Modifications 06/23/2000
200025056 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/23/2000
200025055 32.01-00 Eligible Individual 06/23/2000
200025055 7701.09-00 United States 06/23/2000
200025054 3121.02-07 Mandatory Coverage of State, etc., Employees 06/23/2000
200025054 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 06/23/2000
200025053 165.11-00 Other 06/23/2000
200025053 302.03-00 Complete Termination of Interest 06/23/2000
200025053 1059.01-00 In General 06/23/2000
200025052 162.08-06 Commuting 06/23/2000
200025051 7121.00-00 Closing Agreements 06/23/2000
200025050 3102.01-00 Deduction Requirement 06/23/2000
200025050 3121.02-07 Mandatory Coverage of State, etc., Employees 06/23/2000
200025050 3402.00-00 Income Tax Collected at Source 06/23/2000
200025049 17.31.00-00 COMPROMISE AND SETTLEMENT: Policy 06/23/2000
200025048 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/23/2000
200025047 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 06/23/2000
200025047 305.06-00 Certain Transactions Treated as Distributions 06/23/2000
200025046 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 06/23/2000