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
202019004 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 05/08/2020
202019003 6221.00-00 Tax Treatment Determined At Partnership Level 05/08/2020
202019003 9300.98-05 Basket Contracts (Notice 2015-74) 05/08/2020
202019002 6402.00-00 Authority to Make Credits or Refunds 05/08/2020
202019001 832.04-00 Underwriting Income 05/08/2020
202019000 6110.00-00 Index for Public Inspection of Written Determination 05/08/2020
202018008 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/01/2020
202018008 501.06-01 Performance of Particular Services for Members 05/01/2020
202018008 501.06-02 Conduct of Business for Profit 05/01/2020
202018007 4945.04-04 Grants to Individuals 05/01/2020
202018006 9100.20-00 Section 1502; Election to File Consolidated Return 05/01/2020
202018005 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/01/2020
202018004 9100.00-00 Extension of Time for Making Certain Elections 05/01/2020
202018003 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/01/2020
202018003 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 05/01/2020
202018003 7702.00-00 Life Insurance Contract Defined 05/01/2020
202018003 7702A.00-00 Modified Endowment Contracts 05/01/2020
202018002 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/01/2020
202018002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/01/2020
202018001 9100.00-00 Extension of Time for Making Certain Elections 05/01/2020
202018000 6110.00-00 Index for Public Inspection of Written Determination 05/01/2020
202017039 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/24/2020
202017038 4945.04-04 Grants to Individuals 04/24/2020
202017037 501.07-00 Social Clubs 04/24/2020
202017037 501.07-05 Business with Nonmembers 04/24/2020