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 201442002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442001 UILC 45.00-00 Sijè Electricity Produced from Certain Renewable Sources Dat Piblikasyon 10/17/2014
Nimewo 201442000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 10/17/2014
Nimewo 201441019 UILC 419.00-00 Sijè Treatment of Funded Welfare Benefit Plans Dat Piblikasyon 10/10/2014
Nimewo 201441019 UILC 511.00-00 Sijè Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Dat Piblikasyon 10/10/2014
Nimewo 201441019 UILC 512.00-00 Sijè Unrelated Business Taxable Income (Taxable v. Not Taxable) Dat Piblikasyon 10/10/2014
Nimewo 201441018 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 10/10/2014
Nimewo 201441018 UILC 507.04-00 Sijè Termination Under Section 507(b)(1)(B) Dat Piblikasyon 10/10/2014
Nimewo 201441018 UILC 512.10-00 Sijè Modifications Dat Piblikasyon 10/10/2014
Nimewo 201441018 UILC 4940.02-01 Sijè Gross Investment Income--Items Included Dat Piblikasyon 10/10/2014
Nimewo 201441018 UILC 4941.00-00 Sijè Excise Taxes on Acts of Self-Dealing Dat Piblikasyon 10/10/2014
Nimewo 201441018 UILC 4943.03-04 Sijè Receipts Under Other Wills and Trusts Dat Piblikasyon 10/10/2014
Nimewo 201441016 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 10/10/2014
Nimewo 201441016 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 10/10/2014
Nimewo 201441016 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 10/10/2014
Nimewo 201441015 UILC 7701.01-00 Sijè Associations v. Corporations Dat Piblikasyon 10/10/2014
Nimewo 201441015 UILC 7701.02-00 Sijè Partnerships v. Associations Dat Piblikasyon 10/10/2014
Nimewo 201441015 UILC 902.01-01 Sijè Post-1986 Undistributed Earnings Dat Piblikasyon 10/10/2014
Nimewo 201441015 UILC 902.01-02 Sijè Post-1986 Foreign Income Taxes Dat Piblikasyon 10/10/2014
Nimewo 201441015 UILC 905.03-02 Sijè Pooling Adjustments Dat Piblikasyon 10/10/2014
Nimewo 201441015 UILC 9413.02-04 Sijè Separating Taxes from Earnings via Other Splitter Techniques Dat Piblikasyon 10/10/2014
Nimewo 201441014 UILC 362.00-00 Sijè Basis to Corporations Dat Piblikasyon 10/10/2014
Nimewo 201441014 UILC 597.06-00 Sijè Taxable Transfers Dat Piblikasyon 10/10/2014
Nimewo 201441014 UILC 7701.01-00 Sijè Associations v. Corporations Dat Piblikasyon 10/10/2014
Nimewo 201441014 UILC 856.00-00 Sijè Definition of Real Estate Investment Trust Dat Piblikasyon 10/10/2014