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
201811010 856.07-00 Treatment of Wholly Owned Subsidiaries 03/16/2018
201811010 9100.00-00 Extension of Time for Making Certain Elections 03/16/2018
201811009 149.03-00 Advance Refundings 03/16/2018
201811009 150.00-00 Definitions and Special Rules 03/16/2018
201811008 414.08-00 Church Plan 03/16/2018
201811007 9100.04-00 Section 168; MACRS 03/16/2018
201811006 9100.04-00 Section 168; MACRS 03/16/2018
201811005 1362.04-00 Inadvertent Terminations 03/16/2018
201811004 7701.00-00 Definitions 03/16/2018
201811003 2504.02-00 Valuation of Certain Gifts for Preceding Periods 03/16/2018
201811003 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 03/16/2018
201811003 2632.00-00 Special Rules for Allocation of GST Exemption 03/16/2018
201811003 2642.00-00 Inclusion Ratio 03/16/2018
201811003 9100.00-00 Extension of Time for Making Certain Elections 03/16/2018
201811002 2504.02-00 Valuation of Certain Gifts for Preceding Periods 03/16/2018
201811002 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 03/16/2018
201811001 1361.03-03 Electing Small Business Trusts 03/16/2018
201811001 1362.02-02 Ceases to be Small Business Corporation 03/16/2018
201811001 1362.04-00 Inadvertent Terminations 03/16/2018
201811000 6110.00-00 Index for Public Inspection of Written Determination 03/16/2018
201810012 4945.04-04 Grants to Individuals 03/09/2018
201810011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/09/2018
201810011 501.06-01 Performance of Particular Services for Members 03/09/2018
201810011 501.06-02 Conduct of Business for Profit 03/09/2018
201810010 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/09/2018

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