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
201043040 6426.00-00 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 10/29/2010
201043039 461.01-00 Accrual Method 10/29/2010
201043038 6707.01-01 Penalty 10/29/2010
201043037 446.04-02 Required by Commissioner 10/29/2010
201043036 6675.00-00 Excessive Claims With Respect to the Use of Certain Fuels or Lubricating 10/29/2010
201043036 34.00-00 Certain Users of Gasoline and Special Fuels 10/29/2010
201043035 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 10/29/2010
201043034 3121.04-00 Employees 10/29/2010
201043033 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/29/2010
201043032 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/29/2010
201043031 860.00-00 Deduction for Deficiency Dividends 10/29/2010
201043030 475.08-00 Securities Traders 10/29/2010
201043030 9100.10-01 Accounting Methods 10/29/2010
201043029 472.08-00 Dollar Value Method 10/29/2010
201043029 472.08-04 Link-Chain Method 10/29/2010
201043028 1059A.02-00 Upwards Adjustments to Customs Value 10/29/2010
201043027 7425.04-01 Notice of Sale 10/29/2010
201043026 7701.00-00 Definitions 10/29/2010
201043026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/29/2010
201043025 9100.00-00 Extension of Time for Making Certain Elections 10/29/2010
201043024 7704.03-00 Qualifying Income 10/29/2010
201043023 48.00-00 Energy Credit; Reforestation Credit 10/29/2010
201043022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/29/2010
201043022 355.01-00 Spin-Off 10/29/2010
201043022 355.09-00 Distributions Within a Consolidated Group 10/29/2010

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