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
202029001 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020
202029000 6110.00-00 Index for Public Inspection of Written Determination 07/17/2020
202028003 4945.04-04 Grants to Individuals 07/10/2020
202028002 4945.04-04 Grants to Individuals 07/10/2020
202028001 4942.03-07 Set-Asides 07/10/2020
202028000 6110.00-00 Index for Public Inspection of Written Determination 07/10/2020
202027003 170.00-00 Charitable, Etc. Contributions and Gifts 07/02/2020
202027003 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/02/2020
202027003 512.10-00 Modifications 07/02/2020
202027002 9100.00-00 Extension of Time for Making Certain Elections 07/02/2020
202027001 1362.00-00 Election by Small Business Corporation 07/02/2020
202027001 1362.01-00 Eligible v. Ineligible 07/02/2020
202027001 1362.02-00 Termination of Election 07/02/2020
202027000 6110.00-00 Index for Public Inspection of Written Determination 07/02/2020
202026004 4945.04-04 Grants to Individuals 06/26/2020
202026003 4945.04-04 Grants to Individuals 06/26/2020
202026002 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/26/2020
202026002 6501.03-01 Date Return Filed 06/26/2020
202026002 6501.03-03 Date Limitations Begin 06/26/2020
202026002 6501.04-11 Amended Returns 06/26/2020
202026002 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/26/2020
202026002 6511.01-01 Return Filed 06/26/2020
202026002 6511.01-03 Claim Filed Late 06/26/2020
202026002 6511.09-00 Timeliness of Claim 06/26/2020
202026002 6511.10-00 Return Filed 06/26/2020