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
200610008 1503.04-04 Dual Resident Corporation 03/10/2006
200610007 301.00-00 Distributions of Property 03/10/2006
200610007 368.06-00 Change in Identity, etc. (Type "F") 03/10/2006
200610007 351.00-00 Transfer to Corporation Controlled by Transferor 03/10/2006
200610006 337.16-00 Loss Disallowance 03/10/2006
200610006 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200610005 355.01-01 Split-Off 03/10/2006
200610005 368.04-00 Assets for Control of Transferee (Type "D") 03/10/2006
200610004 355.01-01 Split-Off 03/10/2006
200610004 368.04-00 Assets for Control of Transferee (Type "D") 03/10/2006
200610003 468B.01-00 In General 03/10/2006
200610003 6041.00-00 Information at Source 03/10/2006
200610002 1362.04-00 Inadvertent Terminations 03/10/2006
200610001 115.00-00 Income of States, Municipalities, etc. 03/10/2006
200609025 501.17-00 Supplemental Unemployment Benefit Trusts 03/03/2006
200609024 6501.07-10 Determination of Gross Income 03/03/2006
200609023 408.03-00 Rollover Contributions 03/03/2006
200609022 408.03-00 Rollover Contributions 03/03/2006
200609021 9100.00-00 Extension of Time for Making Certain Elections 03/03/2006
200609020 408.03-00 Rollover Contributions 03/03/2006
200609019 408.03-00 Rollover Contributions 03/03/2006
200609018 263A.03-01 Direct Costs 03/03/2006
200609018 263A.03-02 Indirect Costs 03/03/2006
200609018 263A.04-04 Administrative, Service, or Support Activities Allocation Methods 03/03/2006
200609017 9100.22-00 Other 03/03/2006