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
201711001 2642.00-00 Inclusion Ratio 03/17/2017
201711001 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711000 6110.00-00 Index for Public Inspection of Written Determination 03/17/2017
201710041 431.00-00 Minimum Funding Standards for Multiemployer Plans 03/10/2017
201710040 431.00-00 Minimum Funding Standards for Multiemployer Plans 03/10/2017
201710039 4945.04-04 Grants to Individuals 03/10/2017
201710038 4945.04-04 Grants to Individuals 03/10/2017
201710037 4945.04-04 Grants to Individuals 03/10/2017
201710036 501.31-00 Proof of Exemption 03/10/2017
201710036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/10/2017
201710035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2017
201710034 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/10/2017
201710033 501.03-30 Organizational and Operational Tests 03/10/2017
201710033 501.36-01 Section 501(c)(3) Organizations 03/10/2017
201710033 501.36-03 Publishing Activities, Radio, Television, etc. 03/10/2017
201710032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2017
201710031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2017
201710030 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/10/2017
201710029 1311.01-00 Inconsistent Position v. No Inconsistent Position 03/10/2017
201710028 6224.01-01 Settlement Agreement 03/10/2017
201710028 6229.02-00 Extension by Agreement 03/10/2017
201710027 3121.00-00 Definitions 03/10/2017
201710026 61.32-01 Income Directly Derived From Land 03/10/2017
201710025 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 03/10/2017
201710024 6325.03-00 Certificate of Discharge 03/10/2017