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
201121010 332.02-00 Within One Year 05/27/2011
201121010 332.04-00 Minority Interests 05/27/2011
201121009 2601.00-00 Tax On Generation Skipping Transfers 05/27/2011
201121008 2601.00-00 Tax On Generation Skipping Transfers 05/27/2011
201121007 2601.00-00 Tax On Generation Skipping Transfers 05/27/2011
201121006 9100.00-00 Extension of Time for Making Certain Elections 05/27/2011
201121005 48.00-00 Energy Credit; Reforestation Credit 05/27/2011
201121004 1362.01-03 Late Elections 05/27/2011
201121003 2642.00-00 Inclusion Ratio 05/27/2011
201121003 9100.00-00 Extension of Time for Making Certain Elections 05/27/2011
201121002 2601.00-00 Tax On Generation Skipping Transfers 05/27/2011
201121002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/27/2011
201121001 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/27/2011
201120037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/20/2011
201120036 504.50-00 Denial of Exemption 05/20/2011
201120035 501.03-03 Trusts 05/20/2011
201120034 4945.04-04 Grants to Individuals 05/20/2011
201120033 4945.04-04 Grants to Individuals 05/20/2011
201120032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/20/2011
201120032 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/20/2011
201120031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/20/2011
201120030 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/20/2011
201120029 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/20/2011
201120028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/20/2011
201120028 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/20/2011