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
201330037 501.32-00 Income Inures v. does Not Inure to Private Individual 07/26/2013
201330037 501.36-01 Section 501(c)(3) Organizations 07/26/2013
201330036 7602.00-00 Examination of Books and Witnesses 07/26/2013
201330035 9103.02-00 Practice 07/26/2013
201330034 167.01-00 Property Used in the Trade or Business 07/26/2013
201330033 2033.00-00 Property in Which Decedent Had an Interest 07/26/2013
201330033 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/26/2013
201330033 2512.00-00 Valuation of Gifts 07/26/2013
201330032 6611.00-00 Interest on Overpayments (Interest v. No Interest) 07/26/2013
201330031 6511.03-03 Foreign Tax Credit 07/26/2013
201330030 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 07/26/2013
201330030 412.00-00 Minimum Funding Standards 07/26/2013
201330030 430.00-00 Minimum Funding Standards for Single-Employer Defined Benefit Plans 07/26/2013
201330029 7701.00-00 Definitions 07/26/2013
201330029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2013
201330028 7701.00-00 Definitions 07/26/2013
201330028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2013
201330027 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/26/2013
201330026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/26/2013
201330025 9114.03-06 Canada 07/26/2013
201330024 7704.03-00 Qualifying Income 07/26/2013
201330023 7704.03-00 Qualifying Income 07/26/2013
201330022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/26/2013
201330022 355.01-00 Spin-Off 07/26/2013
201330022 368.00-00 Definitions Relating to Corporate Reorganizations 07/26/2013

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