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
201008046 6228.01-00 Request on Behalf of Partnership 02/26/2010
201008045 9114.03-06 Canada 02/26/2010
201008044 6501.01-00 Effects of Net Operating Loss Carrybacks 02/26/2010
201008043 199.06-00 Agricultural and Horticultural Cooperatives 02/26/2010
201008043 1382.02-00 Patronage Dividends 02/26/2010
201008042 6229.00-00 Period of Limitations for Making Assessments 02/26/2010
201008041 6228.02-00 Period for Filing Petition 02/26/2010
201008040 6231.05-00 Affected Item 02/26/2010
201008039 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 02/26/2010
201008038 6103.03-00 Disclosure to Taxpayer's Designee 02/26/2010
201008037 263.08-04 Acquisition Costs 02/26/2010
201008036 6230.01-00 Coordination with Deficiency Proceedings 02/26/2010
201008035 451.13-00 Prepaid and Advance Income 02/26/2010
201008034 9100.00-00 Extension of Time for Making Certain Elections 02/26/2010
201008034 565.00-00 Consent Dividends 02/26/2010
201008033 368.03-00 Stock for Property (Type "C") 02/26/2010
201008032 1362.01-03 Late Elections 02/26/2010
201008031 1362.01-03 Late Elections 02/26/2010
201008030 1362.01-03 Late Elections 02/26/2010
201008029 1362.01-03 Late Elections 02/26/2010
201008028 7701.00-00 Definitions 02/26/2010
201008028 9100.00-00 Extension of Time for Making Certain Elections 02/26/2010
201008028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008027 7701.00-00 Definitions 02/26/2010
201008027 9100.00-00 Extension of Time for Making Certain Elections 02/26/2010

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