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
199909033 368.00-00 Definitions Relating to Corporate Reorganizations 03/05/1999
199909032 61.30-00 Assignments 03/05/1999
199909032 3406.07-00 Exceptions to Backup Withholding 03/05/1999
199909032 6049.03-00 Exceptions 03/05/1999
199909031 355.01-00 Spin-Off 03/05/1999
199909031 355.04-00 Business Purpose 03/05/1999
199909030 338.01-02 Time in which Election must be made 03/05/1999
199909030 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/05/1999
199909029 355.01-00 Spin-Off 03/05/1999
199909028 1362.02-03 Passive Investment Income 03/05/1999
199909027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999
199909027 355.01-00 Spin-Off 03/05/1999
199909026 1362.00-00 Election by Small Business Corporation 03/05/1999
199909026 1362.04-00 Inadvertent Terminations 03/05/1999
199909025 704.01-04 Section 704(c) Considerations 03/05/1999
199909024 468A.04-02 Revised Schedules 03/05/1999
199909023 1362.04-00 Inadvertent Terminations 03/05/1999
199909022 9100.00-00 Extension of Time for Making Certain Elections 03/05/1999
199909022 7701.00-00 Definitions 03/05/1999
199909021 172.07-00 Deferred Statutory or Tort Liability Losses 03/05/1999
199909020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999
199909019 1362.00-00 Election by Small Business Corporation 03/05/1999
199909018 482.08-00 Interest 03/05/1999
199909018 482.08-04 Loan v. Capital Contribution 03/05/1999
199909017 1362.00-00 Election by Small Business Corporation 03/05/1999