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
200611004 351.01-00 Control v. No Control by Transferor 03/17/2006
200611003 355.01-00 Spin-Off 03/17/2006
200611003 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2006
200611002 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2006
200611002 355.01-00 Spin-Off 03/17/2006
200611001 6404.00-00 Abatements 03/17/2006
200610030 408.03-00 Rollover Contributions 03/10/2006
200610029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/10/2006
200610028 408.03-00 Rollover Contributions 03/10/2006
200610027 401.06-01 In General 03/10/2006
200610027 401.06-02 Employee Dies Before Entire Interest Distributed 03/10/2006
200610026 401.06-01 In General 03/10/2006
200610026 401.06-02 Employee Dies Before Entire Interest Distributed 03/10/2006
200610025 9100.00-00 Extension of Time for Making Certain Elections 03/10/2006
200610024 412.06-00 Minimum Funding Waiver 03/10/2006
200610023 414.08-00 Church Plan 03/10/2006
200610022 501.03-08 Educational Organizations 03/10/2006
200610022 512.01-01 Rents and Royalties 03/10/2006
200610021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/10/2006
200610021 509.00-00 Private Foundation Defined 03/10/2006
200610020 4942.03-05 Qualifying Distribution 03/10/2006
200610020 4944.03-00 Exception for Program-Related Investments 03/10/2006
200610019 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 03/10/2006
200610018 6700.02-00 Makes or Furnishes Statement 03/10/2006
200610017 170.00-00 Charitable, Etc. Contributions and Gifts 03/10/2006