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
201707002 1362.04-00 Inadvertent Terminations 02/17/2017
201707001 408.00-00 Individual Retirement Accounts 02/17/2017
201707000 6110.00-00 Index for Public Inspection of Written Determination 02/17/2017
201706023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201706022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201706020 501.07-00 Social Clubs 02/10/2017
201706020 501.07-05 Business with Nonmembers 02/10/2017
201706019 501.03-30 Organizational and Operational Tests 02/10/2017
201706019 501.29-00 Dedication of Assets to an Exempt Organization 02/10/2017
201706018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201706017 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706016 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/10/2017
201706016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/10/2017
201706015 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/10/2017
201706015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/10/2017
201706014 1362.00-00 Election by Small Business Corporation 02/10/2017
201706014 1362.01-03 Late Elections 02/10/2017
201706014 1362.04-00 Inadvertent Terminations 02/10/2017
201706013 1362.00-00 Election by Small Business Corporation 02/10/2017
201706013 1362.03-00 S Termination Year 02/10/2017
201706013 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706012 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/10/2017
201706012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/10/2017
201706011 2010.00-00 Unified Credit Against Estate Tax 02/10/2017
201706011 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017