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
200125057 1362.01-03 Late Elections 06/22/2001
200125056 9100.00-00 Extension of Time for Making Certain Elections 06/22/2001
200125056 382.02-05 Closing of the Books 06/22/2001
200125055 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/22/2001
200125054 1362.01-03 Late Elections 06/22/2001
200125053 704.01-02 Economic Effect 06/22/2001
200125053 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/22/2001
200125053 851.00-00 Definition of Regulated Investment Company 06/22/2001
200125053 7704.01-00 Meaning of 06/22/2001
200125052 468A.04-02 Revised Schedules 06/22/2001
200125051 877.01-00 Principal Purpose--the Avoidance of Tax 06/22/2001
200125050 338.01-02 Time in which Election must be made 06/22/2001
200125050 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/22/2001
200125049 468A.04-02 Revised Schedules 06/22/2001
200125048 1362.01-03 Late Elections 06/22/2001
200125047 1362.01-03 Late Elections 06/22/2001
200125046 1362.00-00 Election by Small Business Corporation 06/22/2001
200125045 1361.03-02 Qualified Subchapter S Trusts 06/22/2001
200125045 1362.04-00 Inadvertent Terminations 06/22/2001
200125044 355.01-00 Spin-Off 06/22/2001
200125044 368.04-00 Assets for Control of Transferee (Type "D") 06/22/2001
200125043 368.08-00 Continuity of Interest Rule 06/22/2001
200125043 809.00-00 Mutual Life Insurance Companies Reduction in Deductions 06/22/2001
200125043 807.00-00 Rules for Certain Reserves 06/22/2001
200125043 848.00-00 Capitalization of Policy Acquisition Expenses 06/22/2001

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