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
200311037 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 03/14/2003
200311037 419.03-00 Welfare Benefit Fund 03/14/2003
200311037 419.12-02 Collectively Bargained Funds 03/14/2003
200311036 404.11-00 Year of Deduction 03/14/2003
200311035 4942.00-00 Taxes on Failure to Distribute Income 03/14/2003
200311034 529.00-00 Qualified State Tuition Programs 03/14/2003
200311033 4942.00-00 Taxes on Failure to Distribute Income 03/14/2003
200311033 9100.00-00 Extension of Time for Making Certain Elections 03/14/2003
200311032 7602.00-00 Examination of Books and Witnesses 03/14/2003
200311031 1362.01-03 Late Elections 03/14/2003
200311030 1014.00-00 Basis of Property Acquired From a Decedent 03/14/2003
200311030 72.19-00 Required Distributions Where Holder Dies 03/14/2003
200311029 1362.01-03 Late Elections 03/14/2003
200311028 1362.01-03 Late Elections 03/14/2003
200311027 1362.01-03 Late Elections 03/14/2003
200311026 1362.01-03 Late Elections 03/14/2003
200311025 1362.01-03 Late Elections 03/14/2003
200311024 355.01-00 Spin-Off 03/14/2003
200311024 368.04-00 Assets for Control of Transferee (Type "D") 03/14/2003
200311023 355.01-00 Spin-Off 03/14/2003
200311023 368.04-00 Assets for Control of Transferee (Type "D") 03/14/2003
200311022 338.01-02 Time in which Election must be made 03/14/2003
200311022 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/14/2003
200311021 45.02-00 Limitations and Adjustments 03/14/2003
200311020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/14/2003