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
200912039 170.07-02 Educational Organizations 03/20/2009
200912039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/20/2009
200912039 501.03-30 Organizational and Operational Tests 03/20/2009
200912038 501.03-02 Foundations 03/20/2009
200912038 501.03-05 Corporations 03/20/2009
200912038 501.03-08 Educational Organizations 03/20/2009
200912037 4945.04-04 Grants to Individuals 03/20/2009
200912036 4941.04-00 Definition of Self-Dealing 03/20/2009
200912036 507.00-00 Termination of Private Foundation Status 03/20/2009
200912035 4945.04-04 Grants to Individuals 03/20/2009
200912034 4945.04-04 Grants to Individuals 03/20/2009
200912033 4945.04-04 Grants to Individuals 03/20/2009
200912032 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/20/2009
200912031 6103.05-00 Disclosure to Persons Having Material Interest 03/20/2009
200912030 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 03/20/2009
200912029 6229.02-00 Extension by Agreement 03/20/2009
200912028 861.00-00 Income From Sources Within the U.S. 03/20/2009
200912027 6231.07-00 Tax Matters Partner 03/20/2009
200912026 6011.04-00 Employer Requirements 03/20/2009
200912026 6061.02-00 Facsimile Signatures 03/20/2009
200912025 04.16.00-00 ASSESSMENTS: Waiver of restriction 03/20/2009
200912024 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/20/2009
200912023 6324A.00-00 Special Lien for Estate Tax Deferred Under Section 6166 03/20/2009
200912022 7122.13-00 Policy 03/20/2009
200912021 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 03/20/2009