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
201411031 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 03/14/2014
201411030 165.00-00 Deductions For Losses 03/14/2014
201411029 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/14/2014
201411028 6342.00-00 Application of Proceeds of Levy 03/14/2014
201411028 6342.01-00 Surplus Proceeds 03/14/2014
201411027 468B.00-00 Special Rules For Designated Settlement Funds 03/14/2014
201411027 468B.02-00 Taxation of Designated Settlement Funds 03/14/2014
201411027 468B.07-00 Clarification Of Taxation of Certain Funds 03/14/2014
201411026 9115.11-07 Property of Estate (Section 1207) 03/14/2014
201411025 469.00-00 Passive Activity Losses and Credits Limited 03/14/2014
201411025 469.01-02 Closely Held C Corporation 03/14/2014
201411025 469.03-03 Definition of Activity 03/14/2014
201411025 469.08-00 Material Participation Defined 03/14/2014
201411024 6501.08-09 Execution by Corporate Officer 03/14/2014
201411024 6062.00-00 Signing of Corporation Returns 03/14/2014
201411023 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/14/2014
201411022 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 03/14/2014
201411021 6501.06-00 Return Not Filed--Exception to Period of Limitations 03/14/2014
201411020 3121.00-00 Definitions 03/14/2014
201411019 6331.00-00 Levy and Distraint 03/14/2014
201411018 501.03-26 State Instrumentalities 03/14/2014
201411017 6013.00-00 Joint Returns of Income Tax by Husband and Wife 03/14/2014
201411016 1502.75-00 Filing Requirements 03/14/2014
201411016 9100.20-00 Section 1502; Election to File Consolidated Return 03/14/2014
201411015 9100.01-00 Section 42; Low-Income Housing Credit 03/14/2014