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
200240008 1362.01-03 Late Elections 10/04/2002
200240007 1362.01-03 Late Elections 10/04/2002
200240006 1082.00-00 Basis for Determining Gain or Loss 10/04/2002
200240005 1362.02-03 Passive Investment Income 10/04/2002
200240004 9999.98-00 Not Able to Identify Under Present List 10/04/2002
200240003 1362.02-03 Passive Investment Income 10/04/2002
200240002 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 10/04/2002
200240001 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/04/2002
200240001 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/04/2002
200239036 414.08-00 Church Plan 09/27/2002
200239035 671.02-00 Persons Treated as Grantors 09/27/2002
200239035 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 09/27/2002
200239034 6050I.00-00 Returns Relating to Cash Received in Trade or Business 09/27/2002
200239033 1362.02-03 Passive Investment Income 09/27/2002
200239032 472.05-00 LIFO Conformity Requirement 09/27/2002
200239031 1362.01-03 Late Elections 09/27/2002
200239029 1381.00-00 Organizations to Which Part Applies 09/27/2002
200239028 6203.00-00 Method of Assessment 09/27/2002
200239028 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 09/27/2002
200239027 877.01-00 Principal Purpose--the Avoidance of Tax 09/27/2002
200239026 9100.00-00 Extension of Time for Making Certain Elections 09/27/2002
200239025 1362.01-03 Late Elections 09/27/2002
200239024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/27/2002
200239023 1362.01-03 Late Elections 09/27/2002
200239022 332.01-00 Nonrecognition of Gain or Loss 09/27/2002

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