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
200909013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909012 7701.00-00 Definitions 02/27/2009
200909012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909011 856.00-00 Definition of Real Estate Investment Trust 02/27/2009
200909011 9100.00-00 Extension of Time for Making Certain Elections 02/27/2009
200909010 1502.75-00 Filing Requirements 02/27/2009
200909010 1502.75-11 Common Parent No Longer in Existence 02/27/2009
200909010 1502.76-00 Taxable Year of Members of Group 02/27/2009
200909009 1362.01-03 Late Elections 02/27/2009
200909008 1031.05-00 Deferred Exchanges 02/27/2009
200909007 1362.01-03 Late Elections 02/27/2009
200909006 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/27/2009
200909006 7704.03-00 Qualifying Income 02/27/2009
200909005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909005 7701.00-00 Definitions 02/27/2009
200909004 7701.00-00 Definitions 02/27/2009
200909004 9100.00-00 Extension of Time for Making Certain Elections 02/27/2009
200909004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909003 1362.04-00 Inadvertent Terminations 02/27/2009
200909002 9100.00-00 Extension of Time for Making Certain Elections 02/27/2009
200909002 992.00-00 Requirements of a Domestic International Sales Corporation 02/27/2009
200909001 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 02/27/2009
200908051 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/20/2009
200908051 501.33-00 Private v. Public Interest Served 02/20/2009
200908050 501.03-07 Civil Rights Groups 02/20/2009

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