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
201329027 4943.00-00 Excise Taxes on Excess Business Holdings 07/19/2013
201329026 4943.00-00 Excise Taxes on Excess Business Holdings 07/19/2013
201329025 501.07-00 Social Clubs 07/19/2013
201329024 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/19/2013
201329024 501.36-00 Business Activities 07/19/2013
201329023 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/19/2013
201329022 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/19/2013
201329021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2013
201329020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2013
201329019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2013
201329018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2013
201329017 7602.00-00 Examination of Books and Witnesses 07/19/2013
201329016 6013.03-04 Nonresident Alien 07/19/2013
201329015 9103.02-00 Practice 07/19/2013
201329014 9100.22-00 Other 07/19/2013
201329014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329014 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329014 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 07/19/2013
201329013 9100.22-00 Other 07/19/2013
201329013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329013 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329013 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 07/19/2013
201329012 9100.22-00 Other 07/19/2013
201329012 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329012 337.16-02 Allowable Worthless Stock Loss 07/19/2013