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
200122026 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 06/01/2001
200122025 2519.00-00 Disposition of Certain Life Estates 06/01/2001
200122025 170.00-00 Charitable, Etc. Contributions and Gifts 06/01/2001
200122024 2703.00-00 Certain Rights and Restrictions Disregarded 06/01/2001
200122023 1502.06-00 Liability for Tax 06/01/2001
200122023 1502.77-00 Common Parent Agent for Subsidiaries 06/01/2001
200122023 6229.06-00 Assessment of Partnership Items 06/01/2001
200122023 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 06/01/2001
200122022 351.00-00 Transfer to Corporation Controlled by Transferor 06/01/2001
200122022 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 06/01/2001
200122022 358.03-00 Assumption of Liabilities 06/01/2001
200122022 1502.13-02 Obligations of Members 06/01/2001
200122022 1502.20-00 Loss Disallowance Rule 06/01/2001
200122021 1362.01-03 Late Elections 06/01/2001
200122020 468A.04-02 Revised Schedules 06/01/2001
200122019 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 06/01/2001
200122018 1502.77-00 Common Parent Agent for Subsidiaries 06/01/2001
200122018 7602.00-00 Examination of Books and Witnesses 06/01/2001
200122017 1362.01-03 Late Elections 06/01/2001
200122016 1362.01-03 Late Elections 06/01/2001
200122015 1362.01-03 Late Elections 06/01/2001
200122014 1362.01-03 Late Elections 06/01/2001
200122013 817.08-04 Look-Through Diversification 06/01/2001
200122012 9100.00-00 Extension of Time for Making Certain Elections 06/01/2001
200122012 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 06/01/2001

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