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
201031035 501.03-05 Corporations 08/06/2010
201031035 501.03-08 Educational Organizations 08/06/2010
201031035 501.35-00 "Exclusively" Test 08/06/2010
201031035 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/06/2010
201031034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/06/2010
201031034 501.03-30 Organizational and Operational Tests 08/06/2010
201031033 501.03-04 Unincorporated Associations 08/06/2010
201031033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/06/2010
201031032 501.03-08 Educational Organizations 08/06/2010
201031032 501.03-23 Schools, Colleges, etc. 08/06/2010
201031031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031031 7701.00-00 Definitions 08/06/2010
201031030 1362.04-00 Inadvertent Terminations 08/06/2010
201031029 7701.00-00 Definitions 08/06/2010
201031029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031028 7701.00-00 Definitions 08/06/2010
201031028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031027 7701.00-00 Definitions 08/06/2010
201031027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031026 7701.00-00 Definitions 08/06/2010
201031026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031025 7701.00-00 Definitions 08/06/2010
201031025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031024 7701.00-00 Definitions 08/06/2010
201031024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010

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