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
201034009 9100.00-00 Extension of Time for Making Certain Elections 08/27/2010
201034009 2642.00-00 Inclusion Ratio 08/27/2010
201034008 9100.00-00 Extension of Time for Making Certain Elections 08/27/2010
201034008 2642.00-00 Inclusion Ratio 08/27/2010
201034007 30C.00-00 Qualified Alternative Fuel Vehicle Refueling Property Credit 08/27/2010
201034006 1362.00-00 Election by Small Business Corporation 08/27/2010
201034006 1362.01-00 Eligible v. Ineligible 08/27/2010
201034006 1362.01-03 Late Elections 08/27/2010
201034005 355.01-00 Spin-Off 08/27/2010
201034005 368.04-00 Assets for Control of Transferee (Type "D") 08/27/2010
201034005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/27/2010
201034004 472.05-00 LIFO Conformity Requirement 08/27/2010
201034003 1362.04-00 Inadvertent Terminations 08/27/2010
201034002 1362.01-03 Late Elections 08/27/2010
201034001 9100.00-00 Extension of Time for Making Certain Elections 08/27/2010
201033042 501.33-00 Private v. Public Interest Served 08/20/2010
201033041 402.03-00 Foreign Situs Trust 08/20/2010
201033041 408.03-00 Rollover Contributions 08/20/2010
201033040 408.03-00 Rollover Contributions 08/20/2010
201033039 501.03-23 Schools, Colleges, etc. 08/20/2010
201033038 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 08/20/2010
201033037 6231.05-00 Affected Item 08/20/2010
201033036 6231.03-00 Partnership Item 08/20/2010
201033035 6229.02-00 Extension by Agreement 08/20/2010
201033034 6229.00-00 Period of Limitations for Making Assessments 08/20/2010

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