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
201221030 501.09-02 Geographic Locale 05/25/2012
201221030 501.09-04 Membership 05/25/2012
201221029 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/25/2012
201221029 501.04-03 Political Activities Organizations 05/25/2012
201221028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/25/2012
201221028 501.04-03 Political Activities Organizations 05/25/2012
201221027 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/25/2012
201221027 501.04-03 Political Activities Organizations 05/25/2012
201221026 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/25/2012
201221026 501.04-03 Political Activities Organizations 05/25/2012
201221025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/25/2012
201221025 501.04-03 Political Activities Organizations 05/25/2012
201221024 501.03-13 Libraries, Museums, etc. 05/25/2012
201221024 512.01-01 Rents and Royalties 05/25/2012
201221024 513.04-00 Sales and Service to Public 05/25/2012
201221024 514.06-00 Definitions--Debt-Financed Property 05/25/2012
201221023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/25/2012
201221023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/25/2012
201221023 501.33-00 Private v. Public Interest Served 05/25/2012
201221023 501.35-00 "Exclusively" Test 05/25/2012
201221022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/25/2012
201221021 6211.00-00 Definition of a Deficiency 05/25/2012
201221021 453A.03-00 Interest on Deferred Tax Liability 05/25/2012
201221020 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 05/25/2012
201221019 6231.01-01 Exception for Small Partnerships 05/25/2012