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
201732009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732008 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732007 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732006 7704.03-00 Qualifying Income 08/11/2017
201732005 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732004 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732003 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732002 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732001 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732000 6110.00-00 Index for Public Inspection of Written Determination 08/11/2017
201731019 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 08/04/2017
201731018 4945.04-04 Grants to Individuals 08/04/2017
201731017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/04/2017
201731016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/04/2017
201731016 501.03-04 Unincorporated Associations 08/04/2017
201731016 501.03-30 Organizational and Operational Tests 08/04/2017
201731015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/04/2017
201731015 501.06-01 Performance of Particular Services for Members 08/04/2017