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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
201438036 402.08-00 Rollover Contributions 09/19/2014
201438035 408.03-00 Rollover Contributions 09/19/2014
201438034 501.03-05 Corporations 09/19/2014
201438033 507.01-00 Termination Under Section 507(a)(1) 09/19/2014
201438033 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 09/19/2014
201438033 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/19/2014
201438033 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/19/2014
201438033 4943.00-00 Excise Taxes on Excess Business Holdings 09/19/2014
201438032 170.09-02 Religious, Charitable, Etc. Organizations 09/19/2014
201438032 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 09/19/2014
201438031 4945.04-04 Grants to Individuals 09/19/2014
201438030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/19/2014
201438030 501.33-00 Private v. Public Interest Served 09/19/2014
201438029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/19/2014
201438028 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 09/19/2014
201438027 861.04-00 Compensation for Labor or Services 09/19/2014
201438027 904.02-00 Carryback and Carrryover 09/19/2014
201438026 6229.02-00 Extension by Agreement 09/19/2014
201438025 6201.00-00 Assessment Authority 09/19/2014
201438024 6601.01-01 Carryback Eliminating Deficiencies 09/19/2014
201438023 6511.09-00 Timeliness of Claim 09/19/2014
201438022 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 09/19/2014
201438022 832.00-00 Insurance Company Taxable Income 09/19/2014
201438021 3504.00-00 Acts to be Performed by Agents 09/19/2014
201438021 6011.04-00 Employer Requirements 09/19/2014