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
201248008 453.05-00 Disposition of Obligations 11/30/2012
201248007 453.05-00 Disposition of Obligations 11/30/2012
201248006 453.05-00 Disposition of Obligations 11/30/2012
201248005 9100.00-00 Extension of Time for Making Certain Elections 11/30/2012
201248005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/30/2012
201248004 9100.04-00 Section 168; MACRS 11/30/2012
201248003 9100.00-00 Extension of Time for Making Certain Elections 11/30/2012
201248002 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 11/30/2012
201248001 1362.04-00 Inadvertent Terminations 11/30/2012
201248001 1362.02-03 Passive Investment Income 11/30/2012
201247025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/23/2012
201247024 414.08-00 Church Plan 11/23/2012
201247024 9100.00-00 Extension of Time for Making Certain Elections 11/23/2012
201247023 414.08-00 Church Plan 11/23/2012
201247022 408.03-00 Rollover Contributions 11/23/2012
201247021 408.03-00 Rollover Contributions 11/23/2012
201247020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/23/2012
201247019 501.12-00 Local Benevolent Life Insurance Associations, etc. 11/23/2012
201247018 501.32-00 Income Inures v. does Not Inure to Private Individual 11/23/2012
201247018 501.33-00 Private v. Public Interest Served 11/23/2012
201247017 501.30-00 Control of Corporation 11/23/2012
201247017 501.33-00 Private v. Public Interest Served 11/23/2012
201247017 501.36-01 Section 501(c)(3) Organizations 11/23/2012
201247015 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 11/23/2012
201247014 6233.00-00 Extension to Entities Filing Partnership Returns, Etc. 11/23/2012