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
200846002 2642.00-00 Inclusion Ratio 11/14/2008
200846002 9100.00-00 Extension of Time for Making Certain Elections 11/14/2008
200846001 2033.00-00 Property in Which Decedent Had an Interest 11/14/2008
200846001 2512.00-00 Valuation of Gifts 11/14/2008
200846001 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/14/2008
200845054 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 11/07/2008
200845053 501.30-00 Control of Corporation 11/07/2008
200845053 501.32-00 Income Inures v. does Not Inure to Private Individual 11/07/2008
200845053 501.36-01 Section 501(c)(3) Organizations 11/07/2008
200845053 501.33-00 Private v. Public Interest Served 11/07/2008
200845052 45B.00-00 FICA Tax Credit on Employee Tips 11/07/2008
200845051 3231.01-00 Employers v. Not Employers 11/07/2008
200845050 3231.01-00 Employers v. Not Employers 11/07/2008
200845049 3231.01-00 Employers v. Not Employers 11/07/2008
200845048 3231.01-00 Employers v. Not Employers 11/07/2008
200845047 3231.01-00 Employers v. Not Employers 11/07/2008
200845046 3231.01-00 Employers v. Not Employers 11/07/2008
200845045 3231.01-00 Employers v. Not Employers 11/07/2008
200845044 351.00-00 Transfer to Corporation Controlled by Transferor 11/07/2008
200845044 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 11/07/2008
200845044 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 11/07/2008
200845044 367.02-00 Exception Under section 367(a) for Transfers of Property Other Than Stock For Use in the Active Conduct of a Trade or Business 11/07/2008
200845043 831.03-00 Whether Company Qualifies as Insurance Company 11/07/2008
200845042 468A.00-00 Special Rules for Decommissioning Cost 11/07/2008
200845041 468A.00-00 Special Rules for Decommissioning Cost 11/07/2008

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