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
200039025 1362.00-00 Election by Small Business Corporation 09/29/2000
200039024 1362.00-00 Election by Small Business Corporation 09/29/2000
200039023 1362.01-03 Late Elections 09/29/2000
200039022 368.03-01 Substantially All the Property 09/29/2000
200039022 368.13-00 Transactions Involving Two or More Investment Companies 09/29/2000
200039021 355.01-01 Split-Off 09/29/2000
200039021 368.04-00 Assets for Control of Transferee (Type "D") 09/29/2000
200039021 1362.00-00 Election by Small Business Corporation 09/29/2000
200039020 1362.01-03 Late Elections 09/29/2000
200039019 1362.01-03 Late Elections 09/29/2000
200039018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/29/2000
200039017 856.04-00 Rents From Real Property 09/29/2000
200039016 1362.01-03 Late Elections 09/29/2000
200039015 1362.01-03 Late Elections 09/29/2000
200039014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/29/2000
200039014 7701.00-00 Definitions 09/29/2000
200039013 1362.00-00 Election by Small Business Corporation 09/29/2000
200039012 1362.04-00 Inadvertent Terminations 09/29/2000
200039011 1362.04-00 Inadvertent Terminations 09/29/2000
200039010 1362.04-00 Inadvertent Terminations 09/29/2000
200039009 1362.04-00 Inadvertent Terminations 09/29/2000
200039008 457.01-00 Year of Inclusion in Gross Income 09/29/2000
200039008 457.05-00 Eligible Deferred Compensation Plan Defined 09/29/2000
200039007 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 09/29/2000
200039006 131.00-00 Certain Foster Care Payments 09/29/2000

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