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
201407005 355.03-00 Active Business 02/14/2014
201407005 368.04-00 Assets for Control of Transferee (Type "D") 02/14/2014
201407004 1362.04-00 Inadvertent Terminations 02/14/2014
201407003 1362.04-00 Inadvertent Terminations 02/14/2014
201407002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/14/2014
201407002 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/14/2014
201407001 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 02/14/2014
201407001 2642.00-00 Inclusion Ratio 02/14/2014
201407001 9100.00-00 Extension of Time for Making Certain Elections 02/14/2014
201406025 408.03-00 Rollover Contributions 02/07/2014
201406024 408.03-00 Rollover Contributions 02/07/2014
201406023 408.03-00 Rollover Contributions 02/07/2014
201406022 402.03-00 Foreign Situs Trust 02/07/2014
201406021 408.03-00 Rollover Contributions 02/07/2014
201406020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/07/2014
201406020 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/07/2014
201406020 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/07/2014
201406020 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/07/2014
201406019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/07/2014
201406019 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 02/07/2014
201406019 511.01-00 Organizations Subject to Tax 02/07/2014
201406018 501.17-00 Supplemental Unemployment Benefit Trusts 02/07/2014
201406017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406016 501.07-00 Social Clubs 02/07/2014
201406015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014