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
201142032 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/21/2011
201142031 408.03-00 Rollover Contributions 10/21/2011
201142030 9100.00-00 Extension of Time for Making Certain Elections 10/21/2011
201142030 408.03-00 Rollover Contributions 10/21/2011
201142029 501.33-00 Private v. Public Interest Served 10/21/2011
201142028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2011
201142027 501.04-03 Political Activities Organizations 10/21/2011
201142026 514.07-00 Acquisition Indebtedness 10/21/2011
201142025 6166.00-00 Extension of Time to Pay Estate Tax 10/21/2011
201142024 6166.00-00 Extension of Time to Pay Estate Tax 10/21/2011
201142023 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 10/21/2011
201142022 48.00-00 Energy Credit; Reforestation Credit 10/21/2011
201142021 9100.22-00 Other 10/21/2011
201142021 9114.03-06 Canada 10/21/2011
201142020 446.33-00 Hedging transactions 10/21/2011
201142020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/21/2011
201142020 1221.12-02 Business Hedges 10/21/2011
201142020 1234.00-00 Option to Buy or Sell 10/21/2011
201142019 1296.00-00 Passive Foreign Investment Company 10/21/2011
201142018 1296.00-00 Passive Foreign Investment Company 10/21/2011
201142017 1296.00-00 Passive Foreign Investment Company 10/21/2011
201142016 115.00-00 Income of States, Municipalities, etc. 10/21/2011
201142015 1295.02-02 Retroactive Elections 10/21/2011
201142014 1295.02-02 Retroactive Elections 10/21/2011
201142013 1295.02-02 Retroactive Elections 10/21/2011

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