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
200513030 507.04-00 Termination Under Section 507(b)(1)(B) 04/01/2005
200513029 4942.03-07 Set-Asides 04/01/2005
200513028 2053.05-00 Administration Expenses in General 04/01/2005
200513027 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/01/2005
200513027 382.05-00 Value of Old Loss Corporation 04/01/2005
200513026 3231.01-00 Employers v. Not Employers 04/01/2005
200513025 3231.01-00 Employers v. Not Employers 04/01/2005
200513024 3231.01-00 Employers v. Not Employers 04/01/2005
200513023 3231.01-00 Employers v. Not Employers 04/01/2005
200513022 41.00-00 Credit for Increasing Research Activities 04/01/2005
200513021 1361.00-00 Definitions 04/01/2005
200513021 1361.05-00 Qualified Subchapter S Subsidiary 04/01/2005
200513021 9100.00-00 Extension of Time for Making Certain Elections 04/01/2005
200513020 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 04/01/2005
200513019 9100.22-00 Other 04/01/2005
200513019 1503.04-04 Dual Resident Corporation 04/01/2005
200513018 882.07-00 Interest deductions 04/01/2005
200513018 882.07-02 Liability/Asset Ratio 04/01/2005
200513018 882.07-04 Separate Currency Pool 04/01/2005
200513017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/01/2005
200513017 9100.00-00 Extension of Time for Making Certain Elections 04/01/2005
200513016 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/01/2005
200513016 9100.00-00 Extension of Time for Making Certain Elections 04/01/2005
200513015 9100.09-00 Section 442; Accounting Periods 04/01/2005
200513014 2032A.00-00 Valuation of Farm Real Property 04/01/2005