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
200850022 301.00-00 Distributions of Property 12/12/2008
200850022 305.03-00 Distributions in Lieu of Money 12/12/2008
200850021 355.01-00 Spin-Off 12/12/2008
200850021 368.04-00 Assets for Control of Transferee (Type "D") 12/12/2008
200850020 355.01-01 Split-Off 12/12/2008
200850020 351.00-00 Transfer to Corporation Controlled by Transferor 12/12/2008
200850019 3231.01-00 Employers v. Not Employers 12/12/2008
200850018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/12/2008
200850018 355.01-00 Spin-Off 12/12/2008
200850017 468A.04-02 Revised Schedules 12/12/2008
200850016 355.01-01 Split-Off 12/12/2008
200850016 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/12/2008
200850015 1502.13-00 Intercompany Transactions 12/12/2008
200850015 332.00-00 Complete Liquidation of Subsidiaries 12/12/2008
200850014 355.01-02 Split-Up 12/12/2008
200850014 368.04-00 Assets for Control of Transferee (Type "D") 12/12/2008
200850013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/12/2008
200850013 355.01-01 Split-Off 12/12/2008
200850013 368.00-00 Definitions Relating to Corporate Reorganizations 12/12/2008
200850013 368.04-00 Assets for Control of Transferee (Type "D") 12/12/2008
200850012 162.36-02 Covered Employees 12/12/2008
200850011 831.03-00 Whether Company Qualifies as Insurance Company 12/12/2008
200850010 1231.02-03 Rental of Real Property 12/12/2008
200850009 1231.02-03 Rental of Real Property 12/12/2008
200850008 468A.04-02 Revised Schedules 12/12/2008

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