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
201306025 4945.04-04 Grants to Individuals 02/08/2013
201306024 4945.04-04 Grants to Individuals 02/08/2013
201306023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2013
201306023 509.01-01 Private Foundation 02/08/2013
201306023 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/08/2013
201306023 4940.03-00 Exempt Operating Foundations 02/08/2013
201306022 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 02/08/2013
201306021 860C.02-00 Taxable Income or Net Loss 02/08/2013
201306020 9100.00-00 Extension of Time for Making Certain Elections 02/08/2013
201306020 1361.05-00 Qualified Subchapter S Subsidiary 02/08/2013
201306019 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 02/08/2013
201306019 4052.00-00 Definition and Special Rules 02/08/2013
201306018 275.01-00 Federal Income 02/08/2013
201306018 165.00-00 Deductions For Losses 02/08/2013
201306018 163.05-00 Personal Interest in General 02/08/2013
201306018 61.28-00 Damages, Court Awards, Settlements 02/08/2013
201306017 165.07-00 Disaster Losses 02/08/2013
201306017 6511.01-03 Claim Filed Late 02/08/2013
201306017 6511.09-00 Timeliness of Claim 02/08/2013
201306016 1362.04-00 Inadvertent Terminations 02/08/2013
201306015 1362.04-00 Inadvertent Terminations 02/08/2013
201306014 301.00-00 Distributions of Property 02/08/2013
201306014 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/08/2013
201306013 301.00-00 Distributions of Property 02/08/2013
201306013 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/08/2013