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.
Помощь по поиску
Номер UILC Тема Дата публикации
201301004 1361.03-02 Qualified Subchapter S Trusts 01/04/2013
201301003 1362.04-00 Inadvertent Terminations 01/04/2013
201301002 1362.01-03 Late Elections 01/04/2013
201301001 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/04/2013
201252029 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/28/2012
201252028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/28/2012
201252027 501.19-00 Organization of Past or Present Armed Forces Members 12/28/2012
201252026 501.32-00 Income Inures v. does Not Inure to Private Individual 12/28/2012
201252026 501.32-01 Distribution of Assets to Private Individuals 12/28/2012
201252026 501.33-00 Private v. Public Interest Served 12/28/2012
201252025 501.03-08 Educational Organizations 12/28/2012
201252025 501.33-00 Private v. Public Interest Served 12/28/2012
201252025 501.36-03 Publishing Activities, Radio, Television, etc. 12/28/2012
201252024 501.32-00 Income Inures v. does Not Inure to Private Individual 12/28/2012
201252024 501.32-01 Distribution of Assets to Private Individuals 12/28/2012
201252024 501.33-00 Private v. Public Interest Served 12/28/2012
201252023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/28/2012
201252022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/28/2012
201252021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/28/2012
201252020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/28/2012
201252019 4945.04-04 Grants to Individuals 12/28/2012
201252018 1031.05-00 Deferred Exchanges 12/28/2012
201252018 1031.06-00 Multi-Party Exchanges 12/28/2012
201252017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/28/2012
201252017 355.01-01 Split-Off 12/28/2012