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
201211002 1362.00-00 Election by Small Business Corporation 03/16/2012
201211002 1362.04-00 Inadvertent Terminations 03/16/2012
201211001 457.05-00 Eligible Deferred Compensation Plan Defined 03/16/2012
201211001 457.01-00 Year of Inclusion in Gross Income 03/16/2012
201210049 412.06-00 Minimum Funding Waiver 03/09/2012
201210048 412.06-00 Minimum Funding Waiver 03/09/2012
201210047 401.06-01 In General 03/09/2012
201210046 408.03-00 Rollover Contributions 03/09/2012
201210045 401.06-02 Employee Dies Before Entire Interest Distributed 03/09/2012
201210044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/09/2012
201210044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/09/2012
201210043 501.03-30 Organizational and Operational Tests 03/09/2012
201210043 501.33-00 Private v. Public Interest Served 03/09/2012
201210042 501.32-00 Income Inures v. does Not Inure to Private Individual 03/09/2012
201210042 501.33-00 Private v. Public Interest Served 03/09/2012
201210041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/09/2012
201210041 501.03-05 Corporations 03/09/2012
201210041 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/09/2012
201210041 501.36-01 Section 501(c)(3) Organizations 03/09/2012
201210040 4942.03-07 Set-Asides 03/09/2012
201210039 4945.04-04 Grants to Individuals 03/09/2012
201210038 4945.04-04 Grants to Individuals 03/09/2012
201210037 6231.06-00 Computational Adjustment 03/09/2012
201210036 6231.05-00 Affected Item 03/09/2012
201210035 7453.00-00 Rules of Practice, Procedure, and Evidence 03/09/2012