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
202035011 61.09-00 Compensation for Services 08/28/2020
202035011 61.09-07 Paid Other Than Cash 08/28/2020
202035011 83.00-00 Property Transferred in Connection With Performance of Services 08/28/2020
202035010 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/28/2020
202035010 401.06-00 Required Distributions 08/28/2020
202035010 401.06-01 In General 08/28/2020
202035009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/28/2020
202035009 355.01-00 Spin-Off 08/28/2020
202035009 368.00-00 Definitions Relating to Corporate Reorganizations 08/28/2020
202035009 368.04-00 Assets for Control of Transferee (Type "D") 08/28/2020
202035008 856.00-00 Definition of Real Estate Investment Trust 08/28/2020
202035007 9100.00-00 Extension of Time for Making Certain Elections 08/28/2020
202035006 1382.02-00 Patronage Dividends 08/28/2020
202035006 1388.00-00 Definitions; Special Rules 08/28/2020
202035005 856.00-00 Definition of Real Estate Investment Trust 08/28/2020
202035005 9100.00-00 Extension of Time for Making Certain Elections 08/28/2020
202035004 115.00-00 Income of States, Municipalities, etc. 08/28/2020
202035003 860B.00-00 Taxation of Holders of Regular Interests 08/28/2020
202035002 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/28/2020
202035002 4942.00-00 Taxes on Failure to Distribute Income 08/28/2020
202035002 4945.00-00 Excise Taxes on Taxable Expenditures 08/28/2020
202035001 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 08/28/2020
202035001 104.02-00 Workmen's Compensation 08/28/2020
202035000 6110.00-00 Index for Public Inspection of Written Determination 08/28/2020
202034012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/21/2020

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