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
201526022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/26/2015
201526021 501.03-30 Organizational and Operational Tests 06/26/2015
201526021 501.33-00 Private v. Public Interest Served 06/26/2015
201526020 501.03-30 Organizational and Operational Tests 06/26/2015
201526020 501.36-03 Publishing Activities, Radio, Television, etc. 06/26/2015
201526019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/26/2015
201526018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/26/2015
201526017 4945.04-04 Grants to Individuals 06/26/2015
201526016 6229.02-00 Extension by Agreement 06/26/2015
201526015 6323.02-02 Future Advances 06/26/2015
201526015 6343.00-00 Authority to Release Levy 06/26/2015
201526014 6227.00-00 Administrative Adjustments Requests 06/26/2015
201526013 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/26/2015
201526012 6103.02-02 Return Information 06/26/2015
201526011 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/26/2015
201526011 6511.01-00 Limitation of Amount 06/26/2015
201526010 6103.08-02 Disclosure to the Department of Justice 06/26/2015
201526009 6222.01-00 Notification 06/26/2015
201526008 6201.00-00 Assessment Authority 06/26/2015
201526008 6404.00-00 Abatements 06/26/2015
201526007 6402.00-00 Authority to Make Credits or Refunds 06/26/2015
201526006 1362.02-00 Termination of Election 06/26/2015
201526005 2642.00-00 Inclusion Ratio 06/26/2015
201526005 2652.00-00 Other Definitions 06/26/2015
201526005 9100.00-00 Extension of Time for Making Certain Elections 06/26/2015