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
200613011 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 03/31/2006
200613010 7701.00-00 Definitions 03/31/2006
200613010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/31/2006
200613009 121.01-03 Use 03/31/2006
200613008 1362.01-03 Late Elections 03/31/2006
200613008 1362.04-00 Inadvertent Terminations 03/31/2006
200613007 104.02-00 Workmen's Compensation 03/31/2006
200613006 9100.00-00 Extension of Time for Making Certain Elections 03/31/2006
200613006 2632.00-00 Special Rules for Allocation of GST Exemption 03/31/2006
200613005 9100.09-00 Section 442; Accounting Periods 03/31/2006
200613004 9100.09-00 Section 442; Accounting Periods 03/31/2006
200613003 9100.09-00 Section 442; Accounting Periods 03/31/2006
200613002 2642.00-00 Inclusion Ratio 03/31/2006
200613001 2642.00-00 Inclusion Ratio 03/31/2006
200612018 404.05-00 Combination Plans 03/24/2006
200612017 6033.01-00 Exempt v. Non Exempt From Filing 03/24/2006
200612016 6033.01-00 Exempt v. Non Exempt From Filing 03/24/2006
200612015 7605.01-00 Restrictions on Examination of Taxpayer 03/24/2006
200612014 1362.01-03 Late Elections 03/24/2006
200612013 901.10-00 Minimum Holding Period 03/24/2006
200612012 9100.22-00 Other 03/24/2006
200612012 1503.04-00 Dual Consolidated Loss 03/24/2006
200612011 1362.01-03 Late Elections 03/24/2006
200612011 9100.00-00 Extension of Time for Making Certain Elections 03/24/2006
200612011 444.03-00 Procedural Requirements for Making Election 03/24/2006