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
201105027 7702B.02-00 Definition 02/04/2011
201105026 7702B.02-00 Definition 02/04/2011
201105025 1362.04-00 Inadvertent Terminations 02/04/2011
201105024 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/04/2011
201105024 355.01-00 Spin-Off 02/04/2011
201105024 368.00-00 Definitions Relating to Corporate Reorganizations 02/04/2011
201105024 368.04-00 Assets for Control of Transferee (Type "D") 02/04/2011
201105023 168.36-00 Additional First Year Depreciation 02/04/2011
201105022 367.00-00 Foreign Corporations 02/04/2011
201105021 1362.00-00 Election by Small Business Corporation 02/04/2011
201105020 9100.00-00 Extension of Time for Making Certain Elections 02/04/2011
201105020 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 02/04/2011
201105019 368.01-00 Statutory Merger or Consolidation (Type "A") 02/04/2011
201105019 354.02-00 Securities 02/04/2011
201105018 9100.22-00 Other 02/04/2011
201105018 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/04/2011
201105017 1362.04-00 Inadvertent Terminations 02/04/2011
201105016 163.07-00 Original Issue Discount 02/04/2011
201105016 446.27-01 Method of Accrual (Other Than for Partial Principal Payments) 02/04/2011
201105015 1382.00-00 Taxable Income of Cooperatives 02/04/2011
201105015 199.06-00 Agricultural and Horticultural Cooperatives 02/04/2011
201105014 266.01-00 Elections 02/04/2011
201105014 9100.05-00 Section 266; Carrying Charges 02/04/2011
201105013 9100.04-00 Section 168; MACRS 02/04/2011
201105012 817.00-00 Treatment of Variable Contracts 02/04/2011

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