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
201649005 754.02-00 Timeliness of Election 12/02/2016
201649005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2016
201649004 992.02-00 Election 12/02/2016
201649003 754.02-00 Timeliness of Election 12/02/2016
201649003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2016
201649002 1361.05-00 Qualified Subchapter S Subsidiary 12/02/2016
201649002 9100.00-00 Extension of Time for Making Certain Elections 12/02/2016
201649001 9100.04-00 Section 168; MACRS 12/02/2016
201649000 6110.00-00 Index for Public Inspection of Written Determination 12/02/2016
201648020 501.03-30 Organizational and Operational Tests 11/25/2016
201648020 501.33-00 Private v. Public Interest Served 11/25/2016
201648019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2016
201648018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2016
201648017 4945.04-04 Grants to Individuals 11/25/2016
201648016 954.02-00 Foreign Personal Holding Company Income 11/25/2016
201648015 954.02-00 Foreign Personal Holding Company Income 11/25/2016
201648014 1502.75-00 Filing Requirements 11/25/2016
201648014 9100.20-00 Section 1502; Election to File Consolidated Return 11/25/2016
201648013 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/25/2016
201648013 1031.05-00 Deferred Exchanges 11/25/2016
201648013 1031.07-00 Exchanges Not Solely In Kind 11/25/2016
201648012 1502.75-00 Filing Requirements 11/25/2016
201648012 9100.20-00 Section 1502; Election to File Consolidated Return 11/25/2016
201648011 2010.04-00 Portability Election under � 2010(c)(5)(A) 11/25/2016
201648011 9100.00-00 Extension of Time for Making Certain Elections 11/25/2016