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
200109037 368.01-00 Statutory Merger or Consolidation (Type "A") 03/02/2001
200109036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2001
200109035 1362.01-03 Late Elections 03/02/2001
200109034 9100.00-00 Extension of Time for Making Certain Elections 03/02/2001
200109033 7701.00-00 Definitions 03/02/2001
200109033 9100.00-00 Extension of Time for Making Certain Elections 03/02/2001
200109032 7701.00-00 Definitions 03/02/2001
200109032 9100.00-00 Extension of Time for Making Certain Elections 03/02/2001
200109031 355.01-00 Spin-Off 03/02/2001
200109030 1362.01-03 Late Elections 03/02/2001
200109029 1362.01-03 Late Elections 03/02/2001
200109028 1362.01-03 Late Elections 03/02/2001
200109027 332.00-00 Complete Liquidation of Subsidiaries 03/02/2001
200109027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/02/2001
200109027 368.04-00 Assets for Control of Transferee (Type "D") 03/02/2001
200109026 1362.01-03 Late Elections 03/02/2001
200109025 468A.04-02 Revised Schedules 03/02/2001
200109025 468A.03-04 Formulas or Other Methods 03/02/2001
200109024 1362.01-03 Late Elections 03/02/2001
200109023 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/02/2001
200109022 1031.05-00 Deferred Exchanges 03/02/2001
200109021 1362.01-03 Late Elections 03/02/2001
200109020 355.01-01 Split-Off 03/02/2001
200109019 7701.00-00 Definitions 03/02/2001
200109018 1362.00-00 Election by Small Business Corporation 03/02/2001

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