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
201832015 501.03-05 Corporations 08/10/2018
201832015 501.33-00 Private v. Public Interest Served 08/10/2018
201832015 501.36-00 Business Activities 08/10/2018
201832014 501.04-07 Homeowners Association 08/10/2018
201832013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/10/2018
201832013 501.03-05 Corporations 08/10/2018
201832013 501.33-00 Private v. Public Interest Served 08/10/2018
201832012 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 08/10/2018
201832012 9100.22-00 Other 08/10/2018
201832011 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 08/10/2018
201832011 9100.22-00 Other 08/10/2018
201832010 468A.04-02 Revised Schedules 08/10/2018
201832009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/10/2018
201832009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/10/2018
201832009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/10/2018
201832009 671.02-00 Persons Treated as Grantors 08/10/2018
201832008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/10/2018
201832008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/10/2018
201832008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/10/2018
201832008 671.02-00 Persons Treated as Grantors 08/10/2018
201832007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/10/2018
201832007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/10/2018
201832007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/10/2018
201832007 671.02-00 Persons Treated as Grantors 08/10/2018
201832006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/10/2018