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
200049003 2704.02-00 Certain Restrictions on Liquidations Disregarded 12/08/2000
200049002 954.02-05 Sale or Exchange of Property 12/08/2000
200049001 6601.02-00 Interest on Delinquent Taxes 12/08/2000
200048050 414.08-00 Church Plan 12/01/2000
200048049 412.06-00 Minimum Funding Waiver 12/01/2000
200048048 4942.03-07 Set-Asides 12/01/2000
200048047 7121.00-00 Closing Agreements 12/01/2000
200048046 9999.98-00 Not Able to Identify Under Present List 12/01/2000
200048045 9999.98-00 Not Able to Identify Under Present List 12/01/2000
200048043 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC 12/01/2000
200048043 6330.00-00 Collection Due Process - Levy 12/01/2000
200048042 9214.00-00 Leasing Shelter 12/01/2000
200048041 368.04-00 Assets for Control of Transferee (Type "D") 12/01/2000
200048040 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/01/2000
200048039 6103.11-00 Disclosure for Tax Administration Purpose 12/01/2000
200048038 9999.00-00 Miscellaneous Issues 12/01/2000
200048037 9100.00-00 Extension of Time for Making Certain Elections 12/01/2000
200048037 7701.00-00 Definitions 12/01/2000
200048036 1362.01-03 Late Elections 12/01/2000
200048035 338.01-02 Time in which Election must be made 12/01/2000
200048035 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 12/01/2000
200048034 1502.13-00 Intercompany Transactions 12/01/2000
200048033 704.01-04 Section 704(c) Considerations 12/01/2000
200048032 47.00-00 Rehabilitation Credit 12/01/2000
200048032 47.02-06 Qualified Rehabilitation Expenditures 12/01/2000

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