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
200238008 1361.00-00 Definitions 09/20/2002
200238007 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/20/2002
200238007 1361.00-00 Definitions 09/20/2002
200238006 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/20/2002
200238006 1361.00-00 Definitions 09/20/2002
200238005 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/20/2002
200238005 1361.00-00 Definitions 09/20/2002
200238004 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/20/2002
200238004 1361.00-00 Definitions 09/20/2002
200238003 2642.00-00 Inclusion Ratio 09/20/2002
200238003 9100.00-00 Extension of Time for Making Certain Elections 09/20/2002
200238002 265.04-00 Interest Expenses Relating to Tax-Exempts 09/20/2002
200238001 103.02-02 On Behalf Of 09/20/2002
200238001 3306.03-01 Services for U.S. or an Instrumentality Excepted 09/20/2002
200237027 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/13/2002
200237027 514.00-00 Unrelated Debt-Financed Income 09/13/2002
200237026 4975.00-00 Tax on Prohibited Transactions 09/13/2002
200237025 338.01-02 Time in which Election must be made 09/13/2002
200237025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/13/2002
200237024 925.01-00 Computation of Transfer Pricing 09/13/2002
200237023 1362.04-00 Inadvertent Terminations 09/13/2002
200237022 355.01-00 Spin-Off 09/13/2002
200237022 368.04-00 Assets for Control of Transferee (Type "D") 09/13/2002
200237021 9100.00-00 Extension of Time for Making Certain Elections 09/13/2002
200237021 2642.00-00 Inclusion Ratio 09/13/2002

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