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
200812020 2601.03-01 Irrevocable Trusts 03/21/2008
200812019 2601.03-01 Irrevocable Trusts 03/21/2008
200812018 2601.03-01 Irrevocable Trusts 03/21/2008
200812017 368.00-00 Definitions Relating to Corporate Reorganizations 03/21/2008
200812017 368.01-00 Statutory Merger or Consolidation (Type "A") 03/21/2008
200812017 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2008
200812017 355.09-00 Distributions Within a Consolidated Group 03/21/2008
200812017 332.00-00 Complete Liquidation of Subsidiaries 03/21/2008
200812016 562.03-00 Preferential Dividends 03/21/2008
200812016 851.02-00 Gross Income Requirement 03/21/2008
200812015 1362.04-00 Inadvertent Terminations 03/21/2008
200812014 1362.01-03 Late Elections 03/21/2008
200812013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/21/2008
200812013 355.01-00 Spin-Off 03/21/2008
200812013 884.04-00 Effectively Connected Earnings and Profits 03/21/2008
200812012 1031.01-00 Property Held For Productive Use or Investment 03/21/2008
200812011 9100.10-01 Accounting Methods 03/21/2008
200812011 446.03-01 Cash 03/21/2008
200812010 9100.11-00 Section 472; LIFO Election 03/21/2008
200812010 472.01-00 Election 03/21/2008
200812009 1362.04-00 Inadvertent Terminations 03/21/2008
200812008 1362.04-00 Inadvertent Terminations 03/21/2008
200812007 9100.00-00 Extension of Time for Making Certain Elections 03/21/2008
200812006 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 03/21/2008
200812006 267.07-02 Deferral of Loss from Sale or Exchange Between Members 03/21/2008

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