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
200552016 501.03-20 Religious Organizations 12/30/2005
200552015 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/30/2005
200552015 4941.04-00 Definition of Self-Dealing 12/30/2005
200552015 507.00-00 Termination of Private Foundation Status 12/30/2005
200552014 509.00-00 Private Foundation Defined 12/30/2005
200552013 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/30/2005
200552012 460.04-00 Exception for Certain Construction Contracts 12/30/2005
200552011 170.00-00 Charitable, Etc. Contributions and Gifts 12/30/2005
200552010 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/30/2005
200552009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/30/2005
200552009 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 12/30/2005
200552009 1223.00-00 Holding Period of Capital Assets 12/30/2005
200552009 61.00-00 Gross Income v. Not Gross Income 12/30/2005
200552008 877.00-00 Expatriation to Avoid Tax 12/30/2005
200552007 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 12/30/2005
200552007 1441.02-03 Sale or Exchange of Capital Assets 12/30/2005
200552006 9100.22-00 Other 12/30/2005
200552005 368.04-00 Assets for Control of Transferee (Type "D") 12/30/2005
200552005 355.01-00 Spin-Off 12/30/2005
200552004 1502.75-00 Filing Requirements 12/30/2005
200552004 9100.20-00 Section 1502; Election to File Consolidated Return 12/30/2005
200552003 9100.22-00 Other 12/30/2005
200552003 1503.04-04 Dual Resident Corporation 12/30/2005
200552002 118.01-02 Nonshareholder Contributions 12/30/2005
200552002 118.02-00 Contributions in Aid of Construction 12/30/2005