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
201014011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014004 475.08-00 Securities Traders 04/09/2010
201014004 9100.00-00 Extension of Time for Making Certain Elections 04/09/2010
201014003 1295.02-02 Qualified Electing Fund; Time For Making Election; Retroactive Elections 04/09/2010
201014002 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 04/09/2010
201014002 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 04/09/2010
201014001 61.00-00 Gross Income v. Not Gross Income 04/09/2010
201014001 817.00-00 Treatment of Variable Contracts 04/09/2010
201013075 501.03-30 Organizational and Operational Tests 04/02/2010
201013074 412.00-00 Minimum Funding Standards 04/02/2010
201013073 408.03-00 Rollover Contributions 04/02/2010
201013072 4943.03-01 Permitted Holdings 04/02/2010
201013071 412.00-00 Minimum Funding Standards 04/02/2010
201013070 412.00-00 Minimum Funding Standards 04/02/2010
201013069 412.00-00 Minimum Funding Standards 04/02/2010
201013068 412.00-00 Minimum Funding Standards 04/02/2010
201013067 408.03-00 Rollover Contributions 04/02/2010
201013066 501.03-02 Foundations 04/02/2010
201013066 507.01-00 Termination Under Section 507(a)(1) 04/02/2010

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