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
200827011 664.03-02 Charitable Remainder Unitrust 07/04/2008
200827010 1361.05-00 Qualified Subchapter S Subsidiary 07/04/2008
200827009 664.00-00 Charitable Remainder Trusts 07/04/2008
200827009 507.00-00 Termination of Private Foundation Status 07/04/2008
200827009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/04/2008
200827009 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/04/2008
200827008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 07/04/2008
200827007 3306.03-00 Employment 07/04/2008
200827007 3309.00-00 State Law Coverage of Services Performed for Nonprofit Organizations or Governmental Entities 07/04/2008
200827006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/04/2008
200827005 1362.01-03 Late Elections 07/04/2008
200827004 115.02-00 Separate Entity v. Integral Part 07/04/2008
200827003 1502.20-00 Loss Disallowance Rule 07/04/2008
200827003 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/04/2008
200827002 1361.00-00 Definitions 07/04/2008
200827002 1361.03-00 Certain Trusts Permitted as Shareholders 07/04/2008
200827002 1362.00-00 Election by Small Business Corporation 07/04/2008
200827002 1362.04-00 Inadvertent Terminations 07/04/2008
200827001 1362.01-03 Late Elections 07/04/2008
200826043 501.03-30 Organizational and Operational Tests 06/27/2008
200826043 501.38-00 Legislative and Political Propaganda Activities 06/27/2008
200826042 412.06-00 Minimum Funding Waiver 06/27/2008
200826040 9100.00-00 Extension of Time for Making Certain Elections 06/27/2008
200826039 408.01-00 Exclusive Benefit of Individual or His Beneficiary 06/27/2008
200826038 501.07-00 Social Clubs 06/27/2008