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
201517016 501.07-05 Business with Nonmembers 04/24/2015
201517015 501.03-30 Organizational and Operational Tests 04/24/2015
201517014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/24/2015
201517013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/24/2015
201517012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/24/2015
201517011 501.03-13 Libraries, Museums, etc. 04/24/2015
201517010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/24/2015
201517009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/24/2015
201517008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/24/2015
201517008 501.36-01 Section 501(c)(3) Organizations 04/24/2015
201517008 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 04/24/2015
201517007 860F.04-00 Treatment of Transfers to the REMIC 04/24/2015
201517006 704.01-00 Partnership Agreement 04/24/2015
201517006 761.03-00 Partnership Agreement 04/24/2015
201517005 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/24/2015
201517005 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 04/24/2015
201517005 6511.03-03 Foreign Tax Credit 04/24/2015
201517004 911.11-03 Reelection 04/24/2015
201517003 163.13-00 Disqualified Debt Instruments 04/24/2015
201517002 7701.00-00 Definitions 04/24/2015
201517002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2015
201517001 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 04/24/2015
201517001 2642.00-00 Inclusion Ratio 04/24/2015
201517001 9100.00-00 Extension of Time for Making Certain Elections 04/24/2015
201517000 6110.00-00 Index for Public Inspection of Written Determination 04/24/2015