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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
200626020 1503.04-04 Dual Resident Corporation 06/30/2006
200626019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2006
200626019 7701.00-00 Definitions 06/30/2006
200626018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2006
200626018 7701.00-00 Definitions 06/30/2006
200626017 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626017 7701.00-00 Definitions 06/30/2006
200626016 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 06/30/2006
200626016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/30/2006
200626015 457.05-02 State 06/30/2006
200626014 7701.00-00 Definitions 06/30/2006
200626014 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626013 7701.00-00 Definitions 06/30/2006
200626013 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626012 162.36-04 Performance-Based Compensation 06/30/2006
200626011 368.04-00 Assets for Control of Transferee (Type "D") 06/30/2006
200626011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/30/2006
200626010 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626010 2652.01-02 Special Election for QTIP 06/30/2006
200626010 2654.00-00 Special Rules 06/30/2006
200626009 9114.03-42 United Kingdom 06/30/2006
200626009 894.02-00 Dividends 06/30/2006
200626008 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626008 2642.01-00 Inclusion Ratio Defined 06/30/2006
200626007 2632.00-00 Special Rules for Allocation of GST Exemption 06/30/2006