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
201629007 382.08-01 Net Unrealized Built-in Gain 07/15/2016
201629006 9100.22-00 Other 07/15/2016
201629006 992.02-00 Election 07/15/2016
201629005 1295.02-02 Retroactive Elections 07/15/2016
201629004 853.01-00 Election 07/15/2016
201629004 9100.00-00 Extension of Time for Making Certain Elections 07/15/2016
201629003 301.00-00 Distributions of Property 07/15/2016
201629003 305.03-00 Distributions in Lieu of Money 07/15/2016
201629002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/15/2016
201629002 754.02-00 Timeliness of Election 07/15/2016
201629002 9100.00-00 Extension of Time for Making Certain Elections 07/15/2016
201629002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/15/2016
201629001 1362.02-03 Passive Investment Income 07/15/2016
201629001 1362.04-00 Inadvertent Terminations 07/15/2016
201629000 6110.00-00 Index for Public Inspection of Written Determination 07/15/2016
201628024 408.03-00 Rollover Contributions 07/08/2016
201628023 4945.04-04 Grants to Individuals 07/08/2016
201628022 4942.03-07 Set-Asides 07/08/2016
201628021 856.07-00 Treatment of Wholly Owned Subsidiaries 07/08/2016
201628020 856.07-00 Treatment of Wholly Owned Subsidiaries 07/08/2016
201628019 1502.36-00 Unified Loss Rules 07/08/2016
201628019 9100.20-00 Section 1502; Election to File Consolidated Return 07/08/2016
201628018 2632.00-00 Special Rules for Allocation of GST Exemption 07/08/2016
201628018 9100.00-00 Extension of Time for Making Certain Elections 07/08/2016
201628017 9100.22-00 Other 07/08/2016