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
200825042 3231.01-00 Employers v. Not Employers 06/20/2008
200825041 3231.01-00 Employers v. Not Employers 06/20/2008
200825040 3231.01-00 Employers v. Not Employers 06/20/2008
200825039 3231.01-00 Employers v. Not Employers 06/20/2008
200825038 3231.01-00 Employers v. Not Employers 06/20/2008
200825037 2518.00-00 Disclaimers 06/20/2008
200825037 2041.01-00 Pre-1942 Powers 06/20/2008
200825036 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/20/2008
200825036 355.01-02 Split-Up 06/20/2008
200825036 368.00-00 Definitions Relating to Corporate Reorganizations 06/20/2008
200825035 1362.01-03 Late Elections 06/20/2008
200825034 856.04-00 Rents From Real Property 06/20/2008
200825033 1362.02-03 Passive Investment Income 06/20/2008
200825032 2056.07-01 Effective Election 06/20/2008
200825032 2652.01-02 Special Election for QTIP 06/20/2008
200825032 2632.00-00 Special Rules for Allocation of GST Exemption 06/20/2008
200825031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/20/2008
200825031 368.06-00 Change in Identity, etc. (Type "F") 06/20/2008
200825030 1362.01-03 Late Elections 06/20/2008
200825029 1362.04-00 Inadvertent Terminations 06/20/2008
200825028 9100.00-00 Extension of Time for Making Certain Elections 06/20/2008
200825027 9100.00-00 Extension of Time for Making Certain Elections 06/20/2008
200825026 9100.00-00 Extension of Time for Making Certain Elections 06/20/2008
200825025 9100.00-00 Extension of Time for Making Certain Elections 06/20/2008
200825024 1362.02-03 Passive Investment Income 06/20/2008

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