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
200541043 170.07-06 Publicly Supported Organizations 10/14/2005
200541042 501.03-08 Educational Organizations 10/14/2005
200541042 501.03-21 Research Organizations 10/14/2005
200541042 501.03-30 Organizational and Operational Tests 10/14/2005
200541042 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/14/2005
200541042 514.00-00 Unrelated Debt-Financed Income 10/14/2005
200541042 509.02-01 Publicly Supported Organizations 10/14/2005
200541042 170.07-06 Publicly Supported Organizations 10/14/2005
200541041 9100.00-00 Extension of Time for Making Certain Elections 10/14/2005
200541040 1092.06-00 Straddle Defined 10/14/2005
200541040 263.21-00 Interest and Carrying Costs - Straddles 10/14/2005
200541039 9100.22-00 Other 10/14/2005
200541039 1503.04-04 Dual Resident Corporation 10/14/2005
200541038 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 10/14/2005
200541037 1031.00-00 Exchange of Property Held for Productive Use or Investment 10/14/2005
200541036 118.02-02 Definition of Contribution in Aid of Construction 10/14/2005
200541035 1362.01-03 Late Elections 10/14/2005
200541035 1362.04-00 Inadvertent Terminations 10/14/2005
200541035 2601.00-00 Tax On Generation Skipping Transfers 10/14/2005
200541035 2601.03-08 Constructive Additions 10/14/2005
200541035 9100.00-00 Extension of Time for Making Certain Elections 10/14/2005
200541034 1362.01-03 Late Elections 10/14/2005
200541033 162.36-03 Commissions 10/14/2005
200541032 1362.01-03 Late Elections 10/14/2005
200541031 2601.00-00 Tax On Generation Skipping Transfers 10/14/2005