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
200439005 9100.22-00 Other 09/24/2004
200439005 877.08-00 Ruling Submission by Expatriating Long-Term Resident 09/24/2004
200439004 9100.22-00 Other 09/24/2004
200439004 1502.21-00 Consolidated Net Operating Loss Deduction 09/24/2004
200439003 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 09/24/2004
200439002 2642.00-00 Inclusion Ratio 09/24/2004
200439002 9100.00-00 Extension of Time for Making Certain Elections 09/24/2004
200439001 2642.00-00 Inclusion Ratio 09/24/2004
200439001 9100.00-00 Extension of Time for Making Certain Elections 09/24/2004
200438051 408.03-00 Rollover Contributions 09/17/2004
200438050 9100.00-00 Extension of Time for Making Certain Elections 09/17/2004
200438049 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/17/2004
200438048 408.03-00 Rollover Contributions 09/17/2004
200438047 402.03-00 Foreign Situs Trust 09/17/2004
200438046 408.03-00 Rollover Contributions 09/17/2004
200438045 408.01-00 Exclusive Benefit of Individual or His Beneficiary 09/17/2004
200438045 408.02-00 Qualification 09/17/2004
200438045 408.06-00 Distributions 09/17/2004
200438044 401.06-01 In General 09/17/2004
200438044 401.06-02 Employee Dies Before Entire Interest Distributed 09/17/2004
200438043 4943.00-00 Excise Taxes on Excess Business Holdings 09/17/2004
200438043 4943.03-00 Definition of Excess Business Holdings 09/17/2004
200438043 4943.03-01 Permitted Holdings 09/17/2004
200438043 4943.04-01 Taxable Period 09/17/2004
200438042 4943.00-00 Excise Taxes on Excess Business Holdings 09/17/2004