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
201651000 6110.00-00 Index for Public Inspection of Written Determination 12/16/2016
201650022 408.03-00 Rollover Contributions 12/09/2016
201650021 4945.04-04 Grants to Individuals 12/09/2016
201650020 6011.04-02 Taxpayer Identification Number 12/09/2016
201650020 6109.03-00 Employer ID Numbers 12/09/2016
201650019 6061.07-00 Electronic Signature 12/09/2016
201650018 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/09/2016
201650017 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/09/2016
201650016 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 12/09/2016
201650015 6230.01-00 Coordination with Deficiency Proceedings 12/09/2016
201650014 460.00-00 Special Rules for Long-Term Contracts 12/09/2016
201650014 460.04-01 Home Construction Contract Exception 12/09/2016
201650013 1502.80-00 Applicability of Other Provisions of Law 12/09/2016
201650013 165.06-00 Worthless Securities 12/09/2016
201650012 41.00-00 Credit for Increasing Research Activities 12/09/2016
201650011 860D.00-00 REMIC Defined 12/09/2016
201650010 1045.00-00 Rollover of Gain from One Qualified Business Stock to Another 12/09/2016
201650010 9100.00-00 Extension of Time for Making Certain Elections 12/09/2016
201650009 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/09/2016
201650009 9100.00-00 Extension of Time for Making Certain Elections 12/09/2016
201650008 1362.04-00 Inadvertent Terminations 12/09/2016
201650007 1361.00-00 Definitions 12/09/2016
201650007 1361.03-00 Certain Trusts Permitted as Shareholders 12/09/2016
201650007 1361.03-02 Qualified Subchapter S Trusts 12/09/2016
201650007 1361.05-00 Qualified Subchapter S Subsidiary 12/09/2016

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