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
201404005 305.01-00 Stock Dividends 01/24/2014
201404005 305.04-00 Disproportionate Distributions 01/24/2014
201404004 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 01/24/2014
201404004 337.10-00 Section 332 Liquidations 01/24/2014
201404004 337.14-01 Transfer of Substantially All Assets to Tax Exempt 01/24/2014
201404003 1362.04-00 Inadvertent Terminations 01/24/2014
201404002 355.01-00 Spin-Off 01/24/2014
201404002 355.01-01 Split-Off 01/24/2014
201404001 168.20-00 Classification of Property 01/24/2014
201403025 402.08-00 Rollover Contributions 01/17/2014
201403024 408.03-00 Rollover Contributions 01/17/2014
201403023 408.03-00 Rollover Contributions 01/17/2014
201403022 408.03-00 Rollover Contributions 01/17/2014
201403021 408.03-00 Rollover Contributions 01/17/2014
201403020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/17/2014
201403020 501.04-03 Political Activities Organizations 01/17/2014
201403019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/17/2014
201403019 501.04-03 Political Activities Organizations 01/17/2014
201403018 501.32-00 Income Inures v. does Not Inure to Private Individual 01/17/2014
201403018 501.32-01 Distribution of Assets to Private Individuals 01/17/2014
201403017 501.36-01 Section 501(c)(3) Organizations 01/17/2014
201403017 501.33-00 Private v. Public Interest Served 01/17/2014
201403016 170.19-00 Other 01/17/2014
201403015 481.00-00 Adjustments Required by Changes in Method of Accounting 01/17/2014
201403014 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/17/2014