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
201751023 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/22/2017
201751023 501.06-01 Performance of Particular Services for Members 12/22/2017
201751022 501.07-00 Social Clubs 12/22/2017
201751021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751016 501.32-01 Distribution of Assets to Private Individuals 12/22/2017
201751016 501.33-00 Private v. Public Interest Served 12/22/2017
201751015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751014 482.02-00 Control 12/22/2017
201751014 482.09-00 Services 12/22/2017
201751013 856.07-00 Treatment of Wholly Owned Subsidiaries 12/22/2017
201751013 9100.00-00 Extension of Time for Making Certain Elections 12/22/2017
201751012 1502.75-00 Filing Requirements 12/22/2017
201751012 9100.20-00 Section 1502; Election to File Consolidated Return 12/22/2017
201751011 856.01-00 Income Requirements 12/22/2017
201751010 9100.20-00 Section 1502; Election to File Consolidated Return 12/22/2017
201751010 992.02-00 Election 12/22/2017
201751009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/22/2017
201751009 9100.22-00 Other 12/22/2017
201751008 7701.00-00 Definitions 12/22/2017
201751008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2017
201751007 1361.01-04 More than One Class of Stock 12/22/2017