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
201110014 408.03-00 Rollover Contributions 03/11/2011
201110013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/11/2011
201110012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/11/2011
201110012 501.03-05 Corporations 03/11/2011
201110012 501.03-19 Public Recreation Facilities and Athletic Organizations 03/11/2011
201110011 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 03/11/2011
201110011 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 03/11/2011
201110010 7701.00-00 Definitions 03/11/2011
201110010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2011
201110009 1256.07-05 Qualified Board or Exchange 03/11/2011
201110008 1362.00-00 Election by Small Business Corporation 03/11/2011
201110008 1362.01-03 Late Elections 03/11/2011
201110007 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 03/11/2011
201110006 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 03/11/2011
201110005 9100.00-00 Extension of Time for Making Certain Elections 03/11/2011
201110005 2642.00-00 Inclusion Ratio 03/11/2011
201110004 9100.00-00 Extension of Time for Making Certain Elections 03/11/2011
201110004 2642.00-00 Inclusion Ratio 03/11/2011
201110003 1362.04-00 Inadvertent Terminations 03/11/2011
201110002 9100.00-00 Extension of Time for Making Certain Elections 03/11/2011
201110001 1362.04-00 Inadvertent Terminations 03/11/2011
201110001 1362.02-03 Passive Investment Income 03/11/2011
201109030 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 03/04/2011
201109029 501.03-30 Organizational and Operational Tests 03/04/2011
201109029 501.32-00 Income Inures v. does Not Inure to Private Individual 03/04/2011