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
200252087 104.02-00 Workmen's Compensation 12/27/2002
200252086 2642.00-00 Inclusion Ratio 12/27/2002
200252086 9100.00-00 Extension of Time for Making Certain Elections 12/27/2002
200252085 1361.05-00 Qualified Subchapter S Subsidiary 12/27/2002
200252084 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 12/27/2002
200252083 2601.03-01 Irrevocable Trusts 12/27/2002
200252082 754.02-00 Timeliness of Election 12/27/2002
200252082 9100.00-00 Extension of Time for Making Certain Elections 12/27/2002
200252081 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2002
200252080 877.01-00 Principal Purpose--the Avoidance of Tax 12/27/2002
200252079 754.02-00 Timeliness of Election 12/27/2002
200252079 9100.00-00 Extension of Time for Making Certain Elections 12/27/2002
200252078 1362.04-00 Inadvertent Terminations 12/27/2002
200252077 2055.09-02 Contest 12/27/2002
200252076 2642.00-00 Inclusion Ratio 12/27/2002
200252076 9100.22-00 Other 12/27/2002
200252075 1361.05-00 Qualified Subchapter S Subsidiary 12/27/2002
200252075 1362.01-03 Late Elections 12/27/2002
200252075 9100.00-00 Extension of Time for Making Certain Elections 12/27/2002
200252074 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/27/2002
200252073 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 12/27/2002
200252072 368.04-00 Assets for Control of Transferee (Type "D") 12/27/2002
200252072 355.01-01 Split-Off 12/27/2002
200252071 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 12/27/2002
200252071 9114.03-19 Ireland 12/27/2002

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