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
200439022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
200439021 754.02-00 Timeliness of Election 09/24/2004
200439021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
200439020 754.02-00 Timeliness of Election 09/24/2004
200439020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
200439019 754.02-00 Timeliness of Election 09/24/2004
200439019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
200439018 1362.01-03 Late Elections 09/24/2004
200439017 61.28-03 Return of Capital--Basis 09/24/2004
200439017 61.29-00 Agents--Conduits 09/24/2004
200439017 277.00-00 Deduction Incurred by Certain Membership Organizations in Transactions With Members 09/24/2004
200439016 1014.00-00 Basis of Property Acquired From a Decedent 09/24/2004
200439016 72.19-00 Required Distributions Where Holder Dies 09/24/2004
200439015 1362.01-03 Late Elections 09/24/2004
200439014 338.01-02 Time in which Election must be made 09/24/2004
200439014 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/24/2004
200439013 1362.01-00 Eligible v. Ineligible 09/24/2004
200439012 1362.01-03 Late Elections 09/24/2004
200439011 9100.00-00 Extension of Time for Making Certain Elections 09/24/2004
200439011 2642.00-00 Inclusion Ratio 09/24/2004
200439010 1362.01-03 Late Elections 09/24/2004
200439009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/24/2004
200439008 1362.01-03 Late Elections 09/24/2004
200439007 1362.04-00 Inadvertent Terminations 09/24/2004
200439006 1362.02-03 Passive Investment Income 09/24/2004