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
200418037 877.00-00 Expatriation to Avoid Tax 04/30/2004
200418036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418035 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 04/30/2004
200418034 1362.01-03 Late Elections 04/30/2004
200418033 1502.75-00 Filing Requirements 04/30/2004
200418033 9100.20-00 Section 1502; Election to File Consolidated Return 04/30/2004
200418032 351.00-00 Transfer to Corporation Controlled by Transferor 04/30/2004
200418032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/30/2004
200418031 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418030 1362.01-03 Late Elections 04/30/2004
200418029 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418028 7701.03-00 Association v. Trust 04/30/2004
200418028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 04/30/2004
200418027 1362.01-03 Late Elections 04/30/2004
200418026 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418025 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418024 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418023 1362.01-03 Late Elections 04/30/2004
200418022 9100.09-00 Section 442; Accounting Periods 04/30/2004
200418021 2642.00-00 Inclusion Ratio 04/30/2004
200418021 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418020 423.00-00 Employee Stock Purchase Plans 04/30/2004
200418019 2642.01-00 Inclusion Ratio Defined 04/30/2004
200418019 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418018 115.00-00 Income of States, Municipalities, etc. 04/30/2004

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