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
201514016 4945.04-06 Expenditure Responsibility 04/03/2015
201514015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514013 501.33-00 Private v. Public Interest Served 04/03/2015
201514013 501.36-00 Business Activities 04/03/2015
201514012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514011 501.32-00 Income Inures v. does Not Inure to Private Individual 04/03/2015
201514011 501.33-00 Private v. Public Interest Served 04/03/2015
201514010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514008 6694.01-00 Negligence or Intentional Disregard 04/03/2015
201514008 6696.00-00 Rules Applicable With Respect to Sections 6694 and 6695 04/03/2015
201514007 1502.75-00 Filing Requirements 04/03/2015
201514007 9100.20-00 Section 1502; Election to File Consolidated Return 04/03/2015
201514006 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 04/03/2015
201514005 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 04/03/2015
201514004 45.00-00 Electricity Produced from Certain Renewable Sources 04/03/2015
201514003 7701.01-00 Associations v. Corporations 04/03/2015
201514003 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/03/2015
201514002 754.02-00 Timeliness of Election 04/03/2015
201514002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/03/2015
201514001 6045.03-06 Persons Required to Report 04/03/2015
201514001 6045.05-00 Barter Exchanges 04/03/2015
201514000 6110.00-00 Index for Public Inspection of Written Determination 04/03/2015