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
201004010 7701.00-00 Definitions 01/29/2010
201004010 9100.00-00 Extension of Time for Making Certain Elections 01/29/2010
201004010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
201004009 7701.00-00 Definitions 01/29/2010
201004009 9100.00-00 Extension of Time for Making Certain Elections 01/29/2010
201004009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
201004008 45D.00-00 New Markets Credit 01/29/2010
201004007 1362.01-03 Late Elections 01/29/2010
201004007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
201004006 2511.11-00 Gift of Remainder 01/29/2010
201004005 61.40-00 Governmental Benefits and Subsidies 01/29/2010
201004005 6041.08-00 Payments By United States Or A State 01/29/2010
201004004 832.00-00 Insurance Company Taxable Income 01/29/2010
201004003 9100.00-00 Extension of Time for Making Certain Elections 01/29/2010
201004003 163.00-00 Interest 01/29/2010
201004002 1362.01-03 Late Elections 01/29/2010
201004002 7701.00-00 Definitions 01/29/2010
201004002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
201004001 355.01-01 Split-Off 01/29/2010
201004001 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/29/2010
201003033 408.03-00 Rollover Contributions 01/22/2010
201003032 408.03-00 Rollover Contributions 01/22/2010
201003031 408.03-00 Rollover Contributions 01/22/2010
201003030 408.03-00 Rollover Contributions 01/22/2010
201003029 412.00-00 Minimum Funding Standards 01/22/2010

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