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
201121035 408.03-00 Rollover Contributions 05/27/2011
201121034 408.03-00 Rollover Contributions 05/27/2011
201121033 408.03-00 Rollover Contributions 05/27/2011
201121032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/27/2011
201121032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2011
201121032 501.03-05 Corporations 05/27/2011
201121032 501.32-00 Income Inures v. does Not Inure to Private Individual 05/27/2011
201121032 501.33-00 Private v. Public Interest Served 05/27/2011
201121032 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 05/27/2011
201121031 4945.04-04 Grants to Individuals 05/27/2011
201121030 4945.04-04 Grants to Individuals 05/27/2011
201121029 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 05/27/2011
201121028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 05/27/2011
201121028 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 05/27/2011
201121028 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 05/27/2011
201121027 501.05-00 Labor Organizations 05/27/2011
201121026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2011
201121025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2011
201121024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2011
201121023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2011
201121022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2011
201121021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/27/2011
201121020 1221.03-01 Similar Property 05/27/2011
201121020 1253.02-00 Significant Power, Right, or Continuing Interest 05/27/2011
201121020 1222.00-00 Other Terms Relating to Capital Gains and Losses 05/27/2011

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