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
200532012 41.00-00 Credit for Increasing Research Activities 08/12/2005
200532011 332.00-00 Complete Liquidation of Subsidiaries 08/12/2005
200532011 351.00-00 Transfer to Corporation Controlled by Transferor 08/12/2005
200532011 355.01-00 Spin-Off 08/12/2005
200532011 368.01-00 Statutory Merger or Consolidation (Type "A") 08/12/2005
200532011 368.04-00 Assets for Control of Transferee (Type "D") 08/12/2005
200532011 1502.13-00 Intercompany Transactions 08/12/2005
200532010 1362.01-03 Late Elections 08/12/2005
200532009 856.01-00 Income Requirements 08/12/2005
200532008 1031.01-00 Property Held For Productive Use or Investment 08/12/2005
200532007 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 08/12/2005
200532007 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532006 1502.21-00 Consolidated Net Operating Loss Deduction 08/12/2005
200532006 9100.22-00 Other 08/12/2005
200532005 305.13-00 Deemed Distributions 08/12/2005
200532004 9100.04-00 Section 168; MACRS 08/12/2005
200532003 9100.04-00 Section 168; MACRS 08/12/2005
200532002 1502.21-00 Consolidated Net Operating Loss Deduction 08/12/2005
200532002 9100.22-00 Other 08/12/2005
200532001 6611.10-00 Six-Year Statute of Limitation 08/12/2005
200532001 6621.01-00 Overpayment and Underpayment Rates 08/12/2005
200531031 408.03-00 Rollover Contributions 08/05/2005
200531030 408.03-00 Rollover Contributions 08/05/2005
200531029 414.07-00 Governmental Plan 08/05/2005
200531028 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/05/2005