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
201131009 9100.22-00 Other 08/05/2011
201131009 1502.21-00 Consolidated Net Operating Loss Deduction 08/05/2011
201131008 613A.04-02 Retailers Excluded 08/05/2011
201131008 613A.04-03 Refiners Excluded 08/05/2011
201131007 131.00-00 Certain Foster Care Payments 08/05/2011
201131006 2702.00-00 Special Valuation Rules for Transfers in Trust 08/05/2011
201131005 1362.00-00 Election by Small Business Corporation 08/05/2011
201131005 1362.01-03 Late Elections 08/05/2011
201131004 528.00-00 Certain Homeowners Associations 08/05/2011
201131004 9100.34-00 Section 528 Election to be Treated as Homeowner Association 08/05/2011
201131003 45.00-00 Electricity Produced from Certain Renewable Sources 08/05/2011
201131002 9100.00-00 Extension of Time for Making Certain Elections 08/05/2011
201131002 469.03-03 Definition of Activity 08/05/2011
201131001 851.02-00 Gross Income Requirement 08/05/2011
201130018 9999.98-00 Not Able to Identify Under Present List 07/29/2011
201130017 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/29/2011
201130016 412.06-00 Minimum Funding Waiver 07/29/2011
201130015 412.00-00 Minimum Funding Standards 07/29/2011
201130014 408.03-00 Rollover Contributions 07/29/2011
201130013 408.03-00 Rollover Contributions 07/29/2011
201130012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2011
201130011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/29/2011
201130010 501.32-00 Income Inures v. does Not Inure to Private Individual 07/29/2011
201130010 501.33-00 Private v. Public Interest Served 07/29/2011
201130009 501.06-01 Performance of Particular Services for Members 07/29/2011