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
200445009 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 11/05/2004
200445009 302.04-03 Termination of a Business 11/05/2004
200445008 1362.01-03 Late Elections 11/05/2004
200445007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2004
200445006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2004
200445005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2004
200445004 1033.03-00 Property Similar or Related in Service or Use 11/05/2004
200445003 9100.09-00 Section 442; Accounting Periods 11/05/2004
200445002 61.30-03 Anticipatory Assignment of Income 11/05/2004
200445002 61.28-00 Damages, Court Awards, Settlements 11/05/2004
200445002 61.28-02 Compensatory, Punitive, etc., Damages 11/05/2004
200445001 2652.01-02 Special Election for QTIP 11/05/2004
200445001 2632.00-00 Special Rules for Allocation of GST Exemption 11/05/2004
200445001 2654.00-00 Special Rules 11/05/2004
200445001 9100.00-00 Extension of Time for Making Certain Elections 11/05/2004
200444046 414.00-00 Definitions and Special Rules 10/29/2004
200444045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/29/2004
200444045 402.08-00 Rollover Contributions 10/29/2004
200444045 402.08-02 Plan Termination Payment 10/29/2004
200444044 513.04-00 Sales and Service to Public 10/29/2004
200444043 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 10/29/2004
200444042 4943.00-00 Excise Taxes on Excess Business Holdings 10/29/2004
200444042 4943.03-00 Definition of Excess Business Holdings 10/29/2004
200444041 4942.03-07 Set-Asides 10/29/2004
200444040 412.00-00 Minimum Funding Standards 10/29/2004

Official Adobe Website