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
201918007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/03/2019
201918006 528.00-00 Certain Homeowners Associations 05/03/2019
201918006 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918005 7701.00-00 Definitions 05/03/2019
201918005 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918004 1362.00-00 Election by Small Business Corporation 05/03/2019
201918004 1362.04-00 Inadvertent Terminations 05/03/2019
201918003 1362.00-00 Election by Small Business Corporation 05/03/2019
201918003 1362.02-02 Ceases to be Small Business Corporation 05/03/2019
201918003 1362.04-00 Inadvertent Terminations 05/03/2019
201918002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/03/2019
201918002 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/03/2019
201918002 1361.03-00 Certain Trusts Permitted as Shareholders 05/03/2019
201918002 1361.03-03 Electing Small Business Trusts 05/03/2019
201918002 1362.00-00 Election by Small Business Corporation 05/03/2019
201918002 1362.01-00 Eligible v. Ineligible 05/03/2019
201918002 1362.04-00 Inadvertent Terminations 05/03/2019
201918001 1361.03-03 Electing Small Business Trusts 05/03/2019
201918001 1362.02-02 Ceases to be Small Business Corporation 05/03/2019
201918001 1362.04-00 Inadvertent Terminations 05/03/2019
201918000 6110.00-00 Index for Public Inspection of Written Determination 05/03/2019
201917009 4945.04-04 Grants to Individuals 04/26/2019
201917008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/26/2019
201917008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2019
201917008 501.03-05 Corporations 04/26/2019

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