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
202443026 4945.04-04 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue 10/25/2024
202443025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/25/2024
202443025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443025 501.03-30 Organizational and Operational Tests 10/25/2024
202443024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/25/2024
202443023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443022 501.03-05 Corporations 10/25/2024
202443021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443021 501.33-00 Private v. Public Interest Served 10/25/2024
202443021 501.36-01 Section 501(c)(3) Organizations 10/25/2024
202443020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/25/2024
202443020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443020 501.03-30 Organizational and Operational Tests 10/25/2024
202443019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443018 501.05-01 Agriculture and Horticulture Organizations 10/25/2024
202443017 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/25/2024
202443017 401.27-00 Medical, Etc. Benefits 10/25/2024
202443016 1362.04-00 Inadvertent Terminations 10/25/2024
202443015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/25/2024
202443014 9100.00-00 Extension of Time for Making Certain Elections 10/25/2024
202443013 468A.04-02 Revised Schedules 10/25/2024
202443012 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/25/2024
202443011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2024