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
200845008 45.00-00 Electricity Produced from Certain Renewable Sources 11/07/2008
200845007 170.07-00 Percentage Limitations 11/07/2008
200845006 1362.02-03 Passive Investment Income 11/07/2008
200845005 7701.00-00 Definitions 11/07/2008
200845005 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845004 7701.00-00 Definitions 11/07/2008
200845004 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845003 1362.04-00 Inadvertent Terminations 11/07/2008
200845002 1362.02-03 Passive Investment Income 11/07/2008
200845001 1362.01-03 Late Elections 11/07/2008
200844033 4945.04-04 Grants to Individuals 10/31/2008
200844032 4945.04-04 Grants to Individuals 10/31/2008
200844031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844030 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844029 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844028 501.19-00 Organization of Past or Present Armed Forces Members 10/31/2008
200844027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844026 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844023 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 10/31/2008
200844022 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008
200844021 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/31/2008