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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 201247019 UILC 501.12-00 Sijè Local Benevolent Life Insurance Associations, etc. Dat Piblikasyon 11/23/2012
Nimewo 201247018 UILC 501.32-00 Sijè Income Inures v. does Not Inure to Private Individual Dat Piblikasyon 11/23/2012
Nimewo 201247018 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 11/23/2012
Nimewo 201247017 UILC 501.30-00 Sijè Control of Corporation Dat Piblikasyon 11/23/2012
Nimewo 201247017 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 11/23/2012
Nimewo 201247017 UILC 501.36-01 Sijè Section 501(c)(3) Organizations Dat Piblikasyon 11/23/2012
Nimewo 201247015 UILC 6501.07-00 Sijè Omission of Income (25% Rule)--Exception to Period of Limitations Dat Piblikasyon 11/23/2012
Nimewo 201247014 UILC 6233.00-00 Sijè Extension to Entities Filing Partnership Returns, Etc. Dat Piblikasyon 11/23/2012
Nimewo 201247013 UILC 9114.03-44 Sijè Israel Dat Piblikasyon 11/23/2012
Nimewo 201247013 UILC 7701.21-20 Sijè Coordination with Income Tax Treaties Dat Piblikasyon 11/23/2012
Nimewo 201247012 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 11/23/2012
Nimewo 201247012 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/23/2012
Nimewo 201247012 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 11/23/2012
Nimewo 201247011 UILC 6320.00-00 Sijè Collection Due Process - Lien Dat Piblikasyon 11/23/2012
Nimewo 201247011 UILC 6330.00-00 Sijè Collection Due Process - Levy Dat Piblikasyon 11/23/2012
Nimewo 201247011 UILC 1313.01-00 Sijè Determination v. No Determination Dat Piblikasyon 11/23/2012
Nimewo 201247010 UILC 162.00-00 Sijè Trade or Business (Deductible v. Not Deductible) Dat Piblikasyon 11/23/2012
Nimewo 201247010 UILC 317.02-00 Sijè Redemption of Stock v. Not a Redemption Dat Piblikasyon 11/23/2012
Nimewo 201247009 UILC 368.00-00 Sijè Definitions Relating to Corporate Reorganizations Dat Piblikasyon 11/23/2012
Nimewo 201247009 UILC 368.03-00 Sijè Stock for Property (Type "C") Dat Piblikasyon 11/23/2012
Nimewo 201247009 UILC 368.03-01 Sijè Substantially All the Property Dat Piblikasyon 11/23/2012
Nimewo 201247009 UILC 368.08-00 Sijè Continuity of Interest Rule Dat Piblikasyon 11/23/2012
Nimewo 201247009 UILC 368.08-06 Sijè Business Enterprise Continuity Dat Piblikasyon 11/23/2012
Nimewo 201247009 UILC 368.13-00 Sijè Transactions Involving Two or More Investment Companies Dat Piblikasyon 11/23/2012
Nimewo 201247008 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/23/2012