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
200806014 501.12-03 Mutual or Cooperative Electric Companies 02/08/2008
200806013 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/08/2008
200806012 408.03-00 Rollover Contributions 02/08/2008
200806011 1382.03-00 Deductions 02/08/2008
200806011 199.06-00 Agricultural and Horticultural Cooperatives 02/08/2008
200806010 643.06-00 Multiple Trusts 02/08/2008
200806010 1001.02-07 Property Differing Materially 02/08/2008
200806010 1015.03-00 Transfer in Trust After December 31, 1920 02/08/2008
200806010 2501.01-00 Gift v. Not a Gift 02/08/2008
200806010 2601.03-01 Irrevocable Trusts 02/08/2008
200806009 1362.01-03 Late Elections 02/08/2008
200806008 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/08/2008
200806007 1502.75-00 Filing Requirements 02/08/2008
200806006 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 02/08/2008
200806006 351.00-00 Transfer to Corporation Controlled by Transferor 02/08/2008
200806005 1362.00-00 Election by Small Business Corporation 02/08/2008
200806005 1362.04-00 Inadvertent Terminations 02/08/2008
200806004 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 02/08/2008
200806003 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 02/08/2008
200806002 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 02/08/2008
200806001 754.02-00 Timeliness of Election 02/08/2008
200806001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/08/2008
200805026 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 02/01/2008
200805025 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 02/01/2008
200805024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/01/2008

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