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
202101008 501.30-00 Control of Corporation 01/08/2021
202101008 501.33-00 Private v. Public Interest Served 01/08/2021
202101008 501.36-00 Business Activities 01/08/2021
202101007 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 01/08/2021
202101006 501.03-05 Corporations 01/08/2021
202101005 501.02-00 Title-Holding Company 01/08/2021
202101004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/08/2021
202101004 9100.22-00 Other 01/08/2021
202101003 1502.75-00 Filing Requirements 01/08/2021
202101003 9100.22-00 Other 01/08/2021
202101002 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/08/2021
202101002 4941.04-00 Definition of Self-Dealing 01/08/2021
202101002 4943.00-00 Excise Taxes on Excess Business Holdings 01/08/2021
202101001 1361.00-00 Definitions 01/08/2021
202101001 1361.01-05 Ineligible Corporation 01/08/2021
202101001 1361.03-03 Electing Small Business Trusts 01/08/2021
202101001 1362.02-00 Termination of Election 01/08/2021
202101001 1362.04-00 Inadvertent Terminations 01/08/2021
202101000 6110.00-00 Index for Public Inspection of Written Determination 01/08/2021
202053020 501.33-00 Private v. Public Interest Served 12/31/2020
202053020 501.35-00 "Exclusively" Test 12/31/2020
202053019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/31/2020
202053019 501.35-00 "Exclusively" Test 12/31/2020
202053018 4945.04-04 Grants to Individuals 12/31/2020
202053017 4942.03-07 Set-Asides 12/31/2020