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
201940007 355.01-02 Split-Up 10/04/2019
201940007 355.03-00 Active Business 10/04/2019
201940006 1361.00-00 Definitions 10/04/2019
201940006 1361.05-00 Qualified Subchapter S Subsidiary 10/04/2019
201940006 9100.00-00 Extension of Time for Making Certain Elections 10/04/2019
201940005 7701.00-00 Definitions 10/04/2019
201940005 9100.00-00 Extension of Time for Making Certain Elections 10/04/2019
201940005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/04/2019
201940004 7701.03-06 Liquidating Trusts 10/04/2019
201940003 9100.22-00 Other 10/04/2019
201940003 992.02-00 Election 10/04/2019
201940002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/04/2019
201940002 9100.00-00 Extension of Time for Making Certain Elections 10/04/2019
201940001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/04/2019
201940001 9100.22-00 Other 10/04/2019
201940000 6110.00-00 Index for Public Inspection of Written Determination 10/04/2019
201939004 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/27/2019
201939003 807.03-00 Method of Computing Reserves for Purposes of Computing Income 09/27/2019
201939003 807.03-03 Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate 09/27/2019
201939002 2512.07-00 Listed Stock 09/27/2019
201939001 856.00-00 Definition of Real Estate Investment Trust 09/27/2019
201939001 856.01-00 Income Requirements 09/27/2019
201939000 6110.00-00 Index for Public Inspection of Written Determination 09/27/2019
201938011 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/20/2019
201938010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/20/2019

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