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
200703021 302.00-00 Distributions in Redemption of Stock 01/19/2007
200703021 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 01/19/2007
200703021 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 01/19/2007
200703021 338.01-00 Express Election 01/19/2007
200703020 1362.01-03 Late Elections 01/19/2007
200703019 3401.04-02 Employee v. Not an Employee 01/19/2007
200703019 3121.04-01 Common Law Tests 01/19/2007
200703019 3121.04-10 Handicapped Workers 01/19/2007
200703019 3306.05-00 Employees 01/19/2007
200703019 7805.03-00 Reversals of Regulations or Rulings With Retroactive Effect 01/19/2007
200703018 472.05-01 Applied on Controlled-Group Basis 01/19/2007
200703017 147.06-00 Public Approval Requirement 01/19/2007
200703016 1362.01-03 Late Elections 01/19/2007
200703015 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 01/19/2007
200703015 115.00-00 Income of States, Municipalities, etc. 01/19/2007
200703014 9100.09-00 Section 442; Accounting Periods 01/19/2007
200703013 9100.09-00 Section 442; Accounting Periods 01/19/2007
200703012 457.01-00 Year of Inclusion in Gross Income 01/19/2007
200703012 457.05-03 Tax Exempt Organization 01/19/2007
200703012 671.02-00 Persons Treated as Grantors 01/19/2007
200703012 83.13-00 Rabbi Trusts 01/19/2007
200703011 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/19/2007
200703010 3406.00-00 Backup Withholding 01/19/2007
200703010 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/19/2007
200703010 6041.05-00 Payments Specifically Included 01/19/2007