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
200232019 42.10-00 Recapture of Credit 08/09/2002
200232018 42.10-00 Recapture of Credit 08/09/2002
200232017 9100.22-00 Other 08/09/2002
200232017 1503.04-04 Dual Resident Corporation 08/09/2002
200232016 368.05-00 Recapitalization (Type "E") 08/09/2002
200232016 1502.75-10 When Group Remains in Existence 08/09/2002
200232015 2518.00-00 Disclaimers 08/09/2002
200232015 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/09/2002
200232015 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 08/09/2002
200232015 2055.12-10 Reformations of Nonqualifying Interests 08/09/2002
200232015 664.03-02 Charitable Remainder Unitrust 08/09/2002
200232015 2056.08-00 Special Rule for Charitable Remainder Trusts 08/09/2002
200232014 338.01-02 Time in which Election must be made 08/09/2002
200232014 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/09/2002
200232013 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 08/09/2002
200232013 6621.00-00 Determination of Rate of Interest; Compounding of Interest 08/09/2002
200232012 168.20-00 Classification of Property 08/09/2002
200232011 1362.01-03 Late Elections 08/09/2002
200232010 448.09-00 Nonaccrual of Certain Amounts by Service Providers 08/09/2002
200232009 368.04-00 Assets for Control of Transferee (Type "D") 08/09/2002
200232009 332.00-00 Complete Liquidation of Subsidiaries 08/09/2002
200232008 368.04-00 Assets for Control of Transferee (Type "D") 08/09/2002
200232008 332.00-00 Complete Liquidation of Subsidiaries 08/09/2002
200232007 368.04-00 Assets for Control of Transferee (Type "D") 08/09/2002
200232007 332.00-00 Complete Liquidation of Subsidiaries 08/09/2002

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