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
200851054 1222.00-00 Other Terms Relating to Capital Gains and Losses 12/19/2008
200851053 1313.01-00 Determination v. No Determination 12/19/2008
200851052 1234A.00-00 Gains or Losses From Certain Terminations 12/19/2008
200851051 1234A.01-00 Right or Obligation With Respect to Personal Property 12/19/2008
200851050 165.06-00 Worthless Securities 12/19/2008
200851049 168.36-00 Additional First Year Depreciation 12/19/2008
200851048 1313.01-00 Determination v. No Determination 12/19/2008
200851047 1402.03-00 Trade or Business (Reference to Section 162) 12/19/2008
200851046 1502.77-00 Common Parent Agent for Subsidiaries 12/19/2008
200851045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/19/2008
200851045 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/19/2008
200851044 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 12/19/2008
200851044 7701.00-00 Definitions 12/19/2008
200851043 408.03-00 Rollover Contributions 12/19/2008
200851042 412.06-00 Minimum Funding Waiver 12/19/2008
200851041 412.06-00 Minimum Funding Waiver 12/19/2008
200851040 501.03-20 Religious Organizations 12/19/2008
200851039 4945.04-04 Grants to Individuals 12/19/2008
200851038 4945.04-04 Grants to Individuals 12/19/2008
200851037 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 12/19/2008
200851036 9999.98-00 Not Able to Identify Under Present List 12/19/2008
200851035 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/19/2008
200851034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851033 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 12/19/2008
200851032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008

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