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
200131023 1362.01-03 Late Elections 08/03/2001
200131022 1362.04-00 Inadvertent Terminations 08/03/2001
200131021 1362.01-03 Late Elections 08/03/2001
200131019 1362.04-00 Inadvertent Terminations 08/03/2001
200131018 7702.00-00 Life Insurance Contract Defined 08/03/2001
200131018 7702.20-00 Correction of Errors 08/03/2001
200131017 338.01-02 Time in which Election must be made 08/03/2001
200131017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/03/2001
200131016 7701.00-00 Definitions 08/03/2001
200131016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2001
200131015 163.00-00 Interest 08/03/2001
200131015 263.21-00 Interest and Carrying Costs - Straddles 08/03/2001
200131015 1092.00-00 Straddles 08/03/2001
200131014 1031.00-00 Exchange of Property Held for Productive Use or Investment 08/03/2001
200131013 704.00-00 Partner's Distributive Share 08/03/2001
200131013 704.01-01 Economic Effect Substantiality 08/03/2001
200131013 704.01-03 Substantiality 08/03/2001
200131013 704.02-00 Partner's Interest in Partnership 08/03/2001
200131013 752.00-00 Treatment of Certain Liabilities 08/03/2001
200131013 752.06-00 Sharing Recourse Liabilities 08/03/2001
200131013 752.07-00 Sharing Non-recourse Liabilities 08/03/2001
200131012 924.01-00 Definition of Foreign Trading Gross Receipts 08/03/2001
200131012 927.01-00 Definition of Export Property 08/03/2001
200131011 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 08/03/2001
200131011 457.01-00 Year of Inclusion in Gross Income 08/03/2001

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