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
200453010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/31/2004
200453010 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 12/31/2004
200453010 1223.00-00 Holding Period of Capital Assets 12/31/2004
200453009 115.00-00 Income of States, Municipalities, etc. 12/31/2004
200453008 897.09-00 Special Rules for REITS 12/31/2004
200453007 1362.00-00 Election by Small Business Corporation 12/31/2004
200453007 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 12/31/2004
200453006 1362.04-00 Inadvertent Terminations 12/31/2004
200453005 7701.31-00 Foreign Estate or Trust 12/31/2004
200453005 9100.00-00 Extension of Time for Making Certain Elections 12/31/2004
200453004 1502.21-00 Consolidated Net Operating Loss Deduction 12/31/2004
200453004 9100.22-00 Other 12/31/2004
200453003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/2004
200453003 368.04-00 Assets for Control of Transferee (Type "D") 12/31/2004
200453002 141.00-00 Private Activity Bond; Qualified Bond 12/31/2004
200453001 166.00-00 Bad Debts 12/31/2004
200452054 408.02-01 Benefit Distributions 12/24/2004
200452054 408.03-00 Rollover Contributions 12/24/2004
200452053 408.02-01 Benefit Distributions 12/24/2004
200452053 408.03-00 Rollover Contributions 12/24/2004
200452052 408.02-01 Benefit Distributions 12/24/2004
200452052 408.03-00 Rollover Contributions 12/24/2004
200452051 408.02-01 Benefit Distributions 12/24/2004
200452051 408.03-00 Rollover Contributions 12/24/2004
200452050 408.02-01 Benefit Distributions 12/24/2004