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
202406002 118.01-00 Contributions by Shareholders 02/09/2024
202406002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024
202406002 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024
202406002 305.04-00 Disproportionate Distributions 02/09/2024
202406001 118.01-00 Contributions by Shareholders 02/09/2024
202406001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024
202406001 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024
202406001 305.04-00 Disproportionate Distributions 02/09/2024
202406000 6110.00-00 Index for Public Inspection of Written Determination 02/09/2024
202405018 4942.03-07 Set-Asides 02/02/2024
202405017 4945.04-04 Grants to Individuals 02/02/2024
202405016 4945.04-04 Grants to Individuals 02/02/2024
202405015 501.05-01 Agriculture and Horticulture Organizations 02/02/2024
202405014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405010 501.06-01 Performance of Particular Services for Members 02/02/2024
202405009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/02/2024
202405009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405009 501.03-30 Organizational and Operational Tests 02/02/2024
202405008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/02/2024
202405008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405008 501.03-04 Unincorporated Associations 02/02/2024
202405007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024