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
200831006 355.01-00 Spin-Off 08/01/2008
200831006 368.04-00 Assets for Control of Transferee (Type "D") 08/01/2008
200831005 7701.00-00 Definitions 08/01/2008
200831005 9100.00-00 Extension of Time for Making Certain Elections 08/01/2008
200831005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2008
200831004 7701.00-00 Definitions 08/01/2008
200831004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2008
200831003 1362.04-00 Inadvertent Terminations 08/01/2008
200831002 664.03-02 Charitable Remainder Unitrust 08/01/2008
200831001 1362.01-03 Late Elections 08/01/2008
200830029 408.03-00 Rollover Contributions 07/25/2008
200830028 501.30-00 Control of Corporation 07/25/2008
200830028 501.03-20 Religious Organizations 07/25/2008
200830027 501.33-00 Private v. Public Interest Served 07/25/2008
200830026 507.00-00 Termination of Private Foundation Status 07/25/2008
200830025 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 07/25/2008
200830024 3231.01-00 Employers v. Not Employers 07/25/2008
200830023 475.08-00 Securities Traders 07/25/2008
200830023 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830022 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/25/2008
200830022 115.00-00 Income of States, Municipalities, etc. 07/25/2008
200830021 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830020 7701.00-00 Definitions 07/25/2008
200830020 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2008

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