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
201402017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/10/2014
201402016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/10/2014
201402015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/10/2014
201402014 6231.07-00 Tax Matters Partner 01/10/2014
201402013 6501.04-03 Information Returns 01/10/2014
201402012 6229.02-00 Extension by Agreement 01/10/2014
201402011 6229.02-00 Extension by Agreement 01/10/2014
201402010 6039F.00-00 Notice of Large Gifts Received from Foreign Persons 01/10/2014
201402009 6229.00-00 Period of Limitations for Making Assessments 01/10/2014
201402008 6402.03-02 Refund to Certain Fiduciaries of Insolvent Members of Affiliated Groups 01/10/2014
201402007 6229.00-00 Period of Limitations for Making Assessments 01/10/2014
201402006 6048.00-00 Returns as to Certain Foreign Trusts 01/10/2014
201402005 6223.03-00 Mailing Notice 01/10/2014
201402004 1402.00-00 Definitions 01/10/2014
201402003 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 01/10/2014
201402002 368.00-00 Definitions Relating to Corporate Reorganizations 01/10/2014
201402002 368.04-00 Assets for Control of Transferee (Type "D") 01/10/2014
201402002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/10/2014
201402002 355.01-02 Split-Up 01/10/2014
201402001 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 01/10/2014
201402001 1502.13-00 Intercompany Transactions 01/10/2014
201402001 1502.93-00 Intercompany Transactions 01/10/2014
201401001 61.00-00 Gross Income v. Not Gross Income 01/03/2014
201401001 61.13-00 Refunds and Reimbursements 01/03/2014
201401001 61.13-06 Moving Expenses 01/03/2014