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
201831013 501.33-00 Private v. Public Interest Served 08/03/2018
201831012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/03/2018
201831012 501.33-00 Private v. Public Interest Served 08/03/2018
201831011 61.00-00 Gross Income v. Not Gross Income 08/03/2018
201831010 9100.04-00 Section 168; MACRS 08/03/2018
201831009 4941.04-00 Definition of Self-Dealing 08/03/2018
201831009 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/03/2018
201831008 1362.00-00 Election by Small Business Corporation 08/03/2018
201831008 1362.01-00 Eligible v. Ineligible 08/03/2018
201831008 1362.01-01 Shareholder Consent 08/03/2018
201831007 4942.00-00 Taxes on Failure to Distribute Income 08/03/2018
201831007 9100.00-00 Extension of Time for Making Certain Elections 08/03/2018
201831006 402.01-00 Exempt Trust 08/03/2018
201831006 415.02-01 Annual Addition 08/03/2018
201831006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/03/2018
201831005 1362.00-00 Election by Small Business Corporation 08/03/2018
201831005 1362.02-00 Termination of Election 08/03/2018
201831005 1362.02-03 Passive Investment Income 08/03/2018
201831005 1362.04-00 Inadvertent Terminations 08/03/2018
201831004 408.00-00 Individual Retirement Accounts 08/03/2018
201831003 2511.18-00 Renunciation of Testate or Intestate Share 08/03/2018
201831002 7701.00-00 Definitions 08/03/2018
201831002 9100.00-00 Extension of Time for Making Certain Elections 08/03/2018
201831002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2018
201831001 1361.00-00 Definitions 08/03/2018