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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Nimewo UILC Sijè Dat Piblikasyon
201503018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/16/2015
201503018 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/16/2015
201503018 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/16/2015
201503018 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/16/2015
201503018 512.10-00 Modifications 01/16/2015
201503017 501.03-08 Educational Organizations 01/16/2015
201503016 501.01-00 Instrumentalities of U.S. 01/16/2015
201503015 6229.00-00 Period of Limitations for Making Assessments 01/16/2015
201503014 6231.07-00 Tax Matters Partner 01/16/2015
201503013 1461.00-00 Liability for Withheld Tax 01/16/2015
201503013 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 01/16/2015
201503013 6722.00-00 Failure to Furnish Certain Payee Statements 01/16/2015
201503012 932.02-00 Bona Fide Residents of the Virgin Islands 01/16/2015
201503011 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 01/16/2015
201503011 481.00-00 Adjustments Required by Changes in Method of Accounting 01/16/2015
201503011 832.00-00 Insurance Company Taxable Income 01/16/2015
201503010 856.02-00 Investment Requirements 01/16/2015
201503009 953.00-00 Insurance Income 01/16/2015
201503009 954.02-00 Foreign Personal Holding Company Income 01/16/2015
201503008 1502.21-00 Consolidated Net Operating Loss Deduction 01/16/2015
201503008 9100.22-00 Other 01/16/2015
201503007 338.01-02 Time in which Election must be made 01/16/2015
201503007 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/16/2015
201503006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/16/2015
201503006 355.01-00 Spin-Off 01/16/2015