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
200646013 338.01-02 Time in which Election must be made 11/17/2006
200646013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/17/2006
200646012 9100.22-00 Other 11/17/2006
200646012 382.12-16 Controlled Groups 11/17/2006
200646011 9100.22-00 Other 11/17/2006
200646011 1503.04-04 Dual Resident Corporation 11/17/2006
200646010 3406.00-00 Backup Withholding 11/17/2006
200646010 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/17/2006
200646010 6041.05-00 Payments Specifically Included 11/17/2006
200646010 6045.00-00 Returns of Brokers 11/17/2006
200646010 6049.01-00 Reportable Interest 11/17/2006
200646009 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 11/17/2006
200646009 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 11/17/2006
200646008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2006
200646007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2006
200646006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2006
200646005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2006
200646004 860D.01-00 Election 11/17/2006
200646004 9100.00-00 Extension of Time for Making Certain Elections 11/17/2006
200646003 83.00-00 Property Transferred in Connection With Performance of Services 11/17/2006
200646002 101.05-00 Flexible Premium Contracts Before 1985 11/17/2006
200646001 861.01-00 Gross Income From Sources Within U.S. 11/17/2006
200645027 6324.00-00 Special Liens for Estate and Gift Tax 11/10/2006
200645026 611.01-00 Oil, Gas, or Minerals--General 11/10/2006
200645025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/10/2006