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
200414048 401.04-01 Discrimination on Termination or Curtailment 04/02/2004
200414047 408.00-00 Individual Retirement Accounts 04/02/2004
200414046 357.02-00 Liabilities in Excess of Basis 04/02/2004
200414045 6229.00-00 Period of Limitations for Making Assessments 04/02/2004
200414045 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/02/2004
200414044 1362.01-03 Late Elections 04/02/2004
200414043 852.10-00 Taxable Income of a Regulated Investment Company 04/02/2004
200414042 1362.01-03 Late Elections 04/02/2004
200414041 1362.00-00 Election by Small Business Corporation 04/02/2004
200414040 1362.00-00 Election by Small Business Corporation 04/02/2004
200414039 117.00-00 Qualified Scholarships 04/02/2004
200414038 1362.02-03 Passive Investment Income 04/02/2004
200414037 355.01-00 Spin-Off 04/02/2004
200414037 368.04-00 Assets for Control of Transferee (Type "D") 04/02/2004
200414036 9100.22-00 Other 04/02/2004
200414035 7701.00-00 Definitions 04/02/2004
200414035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2004
200414034 877.00-00 Expatriation to Avoid Tax 04/02/2004
200414033 1362.01-03 Late Elections 04/02/2004
200414032 877.00-00 Expatriation to Avoid Tax 04/02/2004
200414031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/02/2004
200414031 355.01-01 Split-Off 04/02/2004
200414030 9100.22-00 Other 04/02/2004
200414030 1503.04-04 Dual Resident Corporation 04/02/2004
200414029 1362.01-03 Late Elections 04/02/2004

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