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
201217019 504.50-00 Denial of Exemption 04/27/2012
201217018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/27/2012
201217018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2012
201217017 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/27/2012
201217016 1362.01-03 Late Elections 04/27/2012
201217015 169.02-00 Election of Amortization 04/27/2012
201217015 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012
201217014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/27/2012
201217014 1502.75-00 Filing Requirements 04/27/2012
201217013 1362.00-00 Election by Small Business Corporation 04/27/2012
201217012 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012
201217012 2642.00-00 Inclusion Ratio 04/27/2012
201217011 2642.00-00 Inclusion Ratio 04/27/2012
201217011 2652.01-02 Special Election for QTIP 04/27/2012
201217011 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012
201217010 1362.04-00 Inadvertent Terminations 04/27/2012
201217009 1362.01-00 Eligible v. Ineligible 04/27/2012
201217009 1362.01-02 Election After Termination 04/27/2012
201217009 1362.02-00 Termination of Election 04/27/2012
201217009 1362.02-02 Ceases to be Small Business Corporation 04/27/2012
201217009 1362.04-00 Inadvertent Terminations 04/27/2012
201217009 1362.00-00 Election by Small Business Corporation 04/27/2012
201217008 1362.04-00 Inadvertent Terminations 04/27/2012
201217007 1362.01-03 Late Elections 04/27/2012
201217006 1362.04-00 Inadvertent Terminations 04/27/2012