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
201640024 501.05-01 Agriculture and Horticulture Organizations 09/30/2016
201640023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2016
201640022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2016
201640022 501.32-01 Distribution of Assets to Private Individuals 09/30/2016
201640022 501.33-00 Private v. Public Interest Served 09/30/2016
201640021 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/30/2016
201640020 501.07-00 Social Clubs 09/30/2016
201640019 501.03-07 Civil Rights Groups 09/30/2016
201640019 501.32-01 Distribution of Assets to Private Individuals 09/30/2016
201640019 501.33-00 Private v. Public Interest Served 09/30/2016
201640018 1502.13-03 Anti-Avoidance 09/30/2016
201640018 243.00-00 Dividends Received by Corporations 09/30/2016
201640018 245.00-00 Dividends Received From Certain Foreign Corporations 09/30/2016
201640018 301.01-07 Form v. Substance 09/30/2016
201640018 854.00-00 Limitations Applicable to Dividends Received From Regulated Investment Company 09/30/2016
201640017 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 09/30/2016
201640017 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/30/2016
201640017 847.00-00 Special Estimated Tax Payments 09/30/2016
201640016 6663.00-00 Fraud Penalty 09/30/2016
201640016 6664.01-00 Definition of Underpayment 09/30/2016
201640016 6676.00-00 Erroneous claim for refund or credit 09/30/2016
201640015 106.01-00 Contributions by Employees 09/30/2016
201640014 1402.01-03 Limited Partners 09/30/2016
201640013 2632.00-00 Special Rules for Allocation of GST Exemption 09/30/2016
201640013 2642.00-00 Inclusion Ratio 09/30/2016