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
201201005 1362.04-00 Inadvertent Terminations 01/06/2012
201201004 368.06-00 Change in Identity, etc. (Type "F") 01/06/2012
201201003 132.03-00 Working Condition Fringe 01/06/2012
201201003 3121.01-00 Wages 01/06/2012
201201003 3121.01-09 Non-Business Wages 01/06/2012
201201003 3121.01-11 Supplemental Unemployment Benefit Plans 01/06/2012
201201002 7704.03-00 Qualifying Income 01/06/2012
201201001 9999.98-00 Not Able to Identify Under Present List 01/06/2012
201201001 6041.00-00 Information at Source 01/06/2012
201200032 4945.04-04 Grants to Individuals 01/13/2012
201152023 408.03-00 Rollover Contributions 12/30/2011
201152022 4945.04-04 Grants to Individuals 12/30/2011
201152021 501.03-03 Trusts 12/30/2011
201152021 509.01-01 Private Foundation 12/30/2011
201152021 4942.00-00 Taxes on Failure to Distribute Income 12/30/2011
201152021 4942.03-07 Set-Asides 12/30/2011
201152020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/30/2011
201152020 501.33-00 Private v. Public Interest Served 12/30/2011
201152020 501.35-00 "Exclusively" Test 12/30/2011
201152019 501.33-00 Private v. Public Interest Served 12/30/2011
201152019 501.35-00 "Exclusively" Test 12/30/2011
201152018 6402.00-00 Authority to Make Credits or Refunds 12/30/2011
201152017 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 12/30/2011
201152016 1504.02-00 Includible Corporation v. Not an Includible Corporation 12/30/2011
201152015 368.00-00 Definitions Relating to Corporate Reorganizations 12/30/2011