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
200434005 9100.00-00 Extension of Time for Making Certain Elections 08/20/2004
200434004 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 08/20/2004
200434003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/20/2004
200434002 1362.04-00 Inadvertent Terminations 08/20/2004
200434002 1362.00-00 Election by Small Business Corporation 08/20/2004
200434001 62.01.00-00 PENALTIES: Assessment and collection 08/20/2004
200434001 9999.98-00 Not Able to Identify Under Present List 08/20/2004
200433031 507.03-00 Termination Under Section 507(b)(1)(A) 08/13/2004
200433031 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/13/2004
200433031 4941.04-00 Definition of Self-Dealing 08/13/2004
200433031 4945.04-00 Definition of Taxable Expenditure 08/13/2004
200433030 408.03-00 Rollover Contributions 08/13/2004
200433029 408.03-00 Rollover Contributions 08/13/2004
200433028 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/13/2004
200433028 4941.04-00 Definition of Self-Dealing 08/13/2004
200433027 408.03-00 Rollover Contributions 08/13/2004
200433026 408.03-00 Rollover Contributions 08/13/2004
200433025 414.00-00 Definitions and Special Rules 08/13/2004
200433024 408.03-00 Rollover Contributions 08/13/2004
200433023 408.03-00 Rollover Contributions 08/13/2004
200433022 408.03-00 Rollover Contributions 08/13/2004
200433021 414.08-00 Church Plan 08/13/2004
200433020 402.03-00 Foreign Situs Trust 08/13/2004
200433019 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/13/2004
200433018 408.03-00 Rollover Contributions 08/13/2004

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