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
201045023 104.03-00 Damages 11/12/2010
201045022 6011.00-00 General Requirement of Return, Statement, or List 11/12/2010
201045022 6011.01-00 Disclosure of Reportable Transactions 11/12/2010
201045021 6715.00-00 Dyed Fuel Sold for Use or Used in a Taxable Use 11/12/2010
201045020 368.06-00 Change in Identity, etc. (Type "F") 11/12/2010
201045020 368.01-00 Statutory Merger or Consolidation (Type "A") 11/12/2010
201045019 7702.00-00 Life Insurance Contract Defined 11/12/2010
201045019 7702.06-00 Other Definitions and Special Rules 11/12/2010
201045018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/12/2010
201045018 368.00-00 Definitions Relating to Corporate Reorganizations 11/12/2010
201045018 368.04-00 Assets for Control of Transferee (Type "D") 11/12/2010
201045018 355.01-01 Split-Off 11/12/2010
201045017 9100.22-00 Other 11/12/2010
201045017 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 11/12/2010
201045016 1362.04-00 Inadvertent Terminations 11/12/2010
201045016 1362.02-03 Passive Investment Income 11/12/2010
201045015 337.16-02 Allowable Worthless Stock Loss 11/12/2010
201045015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 11/12/2010
201045014 856.01-00 Income Requirements 11/12/2010
201045013 38.00-00 General Business Credit 11/12/2010
201045013 46.00-00 Amount of Credit 11/12/2010
201045013 47.00-00 Rehabilitation Credit 11/12/2010
201045012 856.00-00 Definition of Real Estate Investment Trust 11/12/2010
201045012 9100.00-00 Extension of Time for Making Certain Elections 11/12/2010
201045011 468A.01-00 In General 11/12/2010

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