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
200105008 338.01-02 Time in which Election must be made 02/02/2001
200105008 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 02/02/2001
200105007 132.10-00 Transit Passes / Van Pools 02/02/2001
200105006 1362.01-03 Late Elections 02/02/2001
200105005 871.02-12 Certain Annuities Received Under Qualified Plans 02/02/2001
200105004 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/02/2001
200105004 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/02/2001
200105003 162.30-00 Form v. Substance 02/02/2001
200105003 467.07-00 Recapture of Prior Understated Inclusions Under Leaseback or Long-Term Agreements 02/02/2001
200105002 1502.50-00 Life and Non-Life 02/02/2001
200105001 894.02-00 Dividends 02/02/2001
200105001 901.02-05 Partnerships and Estates 02/02/2001
200105001 642.01-00 Foreign Tax Credit 02/02/2001
200104038 501.07-05 Business with Nonmembers 01/26/2001
200104038 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 01/26/2001
200104038 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/26/2001
200104037 507.00-00 Termination of Private Foundation Status 01/26/2001
200104037 501.03-02 Foundations 01/26/2001
200104037 509.03-00 Continuation of Private Foundation Status 01/26/2001
200104037 4942.03-05 Qualifying Distribution 01/26/2001
200104037 4945.04-06 Expenditure Responsibility 01/26/2001
200104036 507.00-00 Termination of Private Foundation Status 01/26/2001
200104036 501.03-02 Foundations 01/26/2001
200104036 509.03-00 Continuation of Private Foundation Status 01/26/2001
200104036 4942.03-05 Qualifying Distribution 01/26/2001

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