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
202003006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/17/2020
202003005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/17/2020
202003004 162.21-05 Kickbacks, Rebates, etc. 01/17/2020
202003003 7701.00-00 Definitions 01/17/2020
202003003 7701.03-00 Association v. Trust 01/17/2020
202003003 7701.03-06 Liquidating Trusts 01/17/2020
202003002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/17/2020
202003002 9100.22-00 Other 01/17/2020
202003001 1362.00-00 Election by Small Business Corporation 01/17/2020
202003001 1362.04-00 Inadvertent Terminations 01/17/2020
202003000 6110.00-00 Index for Public Inspection of Written Determination 01/17/2020
202002020 4945.04-04 Grants to Individuals 01/10/2020
202002019 4945.04-04 Grants to Individuals 01/10/2020
202002018 4945.04-04 Grants to Individuals 01/10/2020
202002017 4945.04-0 Grants to Individuals 01/10/2020
202002015 6231.07-00 Tax Matters Partner 01/10/2020
202002014 165.07-00 Disaster Losses 01/10/2020
202002013 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 01/10/2020
202002012 856.00-00 Definition of Real Estate Investment Trust 01/10/2020
202002012 856.02-00 Investment Requirements 01/10/2020
202002012 856.04-00 Rents From Real Property 01/10/2020
202002011 170.00-00 Charitable, Etc. Contributions and Gifts 01/10/2020
202002011 170.14-00 Qualified Conservation Contribution 01/10/2020
202002010 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/10/2020
202002010 513.05-00 Games of Chance 01/10/2020

Official Adobe Website