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
201407020 501.35-00 "Exclusively" Test 02/14/2014
201407020 501.36-04 Fund Raising (See also 0512.06-00) 02/14/2014
201407019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2014
201407019 501.33-00 Private v. Public Interest Served 02/14/2014
201407019 501.36-00 Business Activities 02/14/2014
201407018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2014
201407017 501.03-30 Organizational and Operational Tests 02/14/2014
201407016 501.03-30 Organizational and Operational Tests 02/14/2014
201407015 501.03-30 Organizational and Operational Tests 02/14/2014
201407014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/14/2014
201407013 6011.06-01 Magnetic Media 02/14/2014
201407012 9100.20-00 Section 1502; Election to File Consolidated Return 02/14/2014
201407012 1502.75-00 Filing Requirements 02/14/2014
201407011 856.00-00 Definition of Real Estate Investment Trust 02/14/2014
201407011 856.01-00 Income Requirements 02/14/2014
201407010 953.00-00 Insurance Income 02/14/2014
201407010 954.02-00 Foreign Personal Holding Company Income 02/14/2014
201407009 2511.11-00 Gift of Remainder 02/14/2014
201407008 2601.03-01 Irrevocable Trusts 02/14/2014
201407008 2501.01-00 Gift v. Not a Gift 02/14/2014
201407008 2041.03-00 General Power v. Not a General Power 02/14/2014
201407007 45.00-00 Electricity Produced from Certain Renewable Sources 02/14/2014
201407006 45.00-00 Electricity Produced from Certain Renewable Sources 02/14/2014
201407005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/14/2014
201407005 355.01-00 Spin-Off 02/14/2014