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
201025078 501.07-01 Profit v. Not for Profit 06/25/2010
201025077 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/25/2010
201025076 6231.07-00 Definitions and Special Rules; Tax Matters Partner 06/25/2010
201025075 6231.05-00 Definitions and Special Rules; Affected Item 06/25/2010
201025074 6231.01-00 Definitions and Special Rules; Partnerships 06/25/2010
201025073 6103.05-00 Disclosure to Persons Having Material Interest 06/25/2010
201025072 482.11-10 Cost Sharing Buy-In Payments 06/25/2010
201025072 482.03-07 Service Charges and Fees 06/25/2010
201025071 6103.09-01 Disclosure for use in Criminal Investigations 06/25/2010
201025070 1502.77-00 Common Parent Agent for Subsidiaries 06/25/2010
201025070 6501.04-05 Consolidated Returns 06/25/2010
201025070 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 06/25/2010
201025069 6229.02-00 Extension by Agreement 06/25/2010
201025068 6411.00-00 Tentative Carryback and Refund Adjustments 06/25/2010
201025068 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/25/2010
201025067 6229.02-00 Extension by Agreement 06/25/2010
201025066 6229.02-00 Extension by Agreement 06/25/2010
201025065 6229.02-00 Extension by Agreement 06/25/2010
201025064 6233.00-00 Extension to Entities Filing Partnership Returns, Etc. 06/25/2010
201025063 1397.00-00 Empowerment Zone - Other definitions and special rules 06/25/2010
201025062 6511.02-00 Payment Date 06/25/2010
201025061 6223.00-00 Notice to Partners of Proceedings 06/25/2010
201025060 6224.01-01 Settlement Agreement 06/25/2010
201025059 894.11-00 Pensions 06/25/2010
201025058 6511.02-00 Payment Date 06/25/2010

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