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
200204001 6501.08-10 Execution of Waiver by Corporation Dissolved or Being Liquidated 01/25/2002
200204001 6501.08-14 Successive Waivers 01/25/2002
200204001 6501.08-17 Form and Contents of Waiver 01/25/2002
200203068 9100.22-00 Other 01/18/2002
200203068 1503.04-04 Dual Resident Corporation 01/18/2002
200203067 1362.01-03 Late Elections 01/18/2002
200203066 9100.00-00 Extension of Time for Making Certain Elections 01/18/2002
200203065 468A.04-02 Revised Schedules 01/18/2002
200203065 468A.03-04 Formulas or Other Methods 01/18/2002
200203064 468A.04-02 Revised Schedules 01/18/2002
200203064 468A.03-04 Formulas or Other Methods 01/18/2002
200203063 1362.01-03 Late Elections 01/18/2002
200203062 468A.04-02 Revised Schedules 01/18/2002
200203062 468A.03-04 Formulas or Other Methods 01/18/2002
200203061 61.15-00 Interest 01/18/2002
200203061 61.17-04 Discharge of Stockholder's Indebtedness 01/18/2002
200203061 163.00-00 Interest 01/18/2002
200203061 301.07-00 Constructive Dividend 01/18/2002
200203060 9100.09-00 Section 442; Accounting Periods 01/18/2002
200203059 9100.20-00 Section 1502; Election to File Consolidated Return 01/18/2002
200203059 1502.75-00 Filing Requirements 01/18/2002
200203058 368.01-00 Statutory Merger or Consolidation (Type "A") 01/18/2002
200203058 367.00-00 Foreign Corporations 01/18/2002
200203057 1362.04-00 Inadvertent Terminations 01/18/2002
200203056 338.01-02 Time in which Election must be made 01/18/2002