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
200836025 172.06-00 Product Liability Losses 09/05/2008
200836024 1031.05-00 Deferred Exchanges 09/05/2008
200836023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/05/2008
200836023 7701.00-00 Definitions 09/05/2008
200836022 468A.04-02 Revised Schedules 09/05/2008
200836021 468A.04-02 Revised Schedules 09/05/2008
200836020 7701.00-00 Definitions 09/05/2008
200836020 9100.00-00 Extension of Time for Making Certain Elections 09/05/2008
200836020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/05/2008
200836019 451.14-00 Constructive Receipt 09/05/2008
200836018 468A.01-00 In General 09/05/2008
200836017 468A.01-00 In General 09/05/2008
200836016 468A.01-00 In General 09/05/2008
200836015 1362.01-03 Late Elections 09/05/2008
200836014 170.00-00 Charitable, Etc. Contributions and Gifts 09/05/2008
200836013 1362.01-03 Late Elections 09/05/2008
200836012 1504.00-00 Definitions 09/05/2008
200836011 992.02-00 Election 09/05/2008
200836011 9100.22-00 Other 09/05/2008
200836010 162.36-02 Covered Employees 09/05/2008
200836009 1362.04-00 Inadvertent Terminations 09/05/2008
200836008 9100.00-00 Extension of Time for Making Certain Elections 09/05/2008
200836007 1362.01-03 Late Elections 09/05/2008
200836006 9100.00-00 Extension of Time for Making Certain Elections 09/05/2008
200836005 115.00-00 Income of States, Municipalities, etc. 09/05/2008

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