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
201315017 6722.00-00 Failure to Furnish Certain Payee Statements 04/12/2013
201315016 332.01-00 Nonrecognition of Gain or Loss 04/12/2013
201315016 355.01-00 Spin-Off 04/12/2013
201315016 368.04-00 Assets for Control of Transferee (Type "D") 04/12/2013
201315015 7704.03-00 Qualifying Income 04/12/2013
201315014 2632.00-00 Special Rules for Allocation of GST Exemption 04/12/2013
201315014 9100.00-00 Extension of Time for Making Certain Elections 04/12/2013
201315013 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/12/2013
201315013 9100.00-00 Extension of Time for Making Certain Elections 04/12/2013
201315012 1362.04-00 Inadvertent Terminations 04/12/2013
201315011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/12/2013
201315011 9100.00-00 Extension of Time for Making Certain Elections 04/12/2013
201315010 1362.01-03 Late Elections 04/12/2013
201315009 355.01-00 Spin-Off 04/12/2013
201315009 368.05-00 Recapitalization (Type "E") 04/12/2013
201315008 7704.03-00 Qualifying Income 04/12/2013
201315007 856.00-00 Definition of Real Estate Investment Trust 04/12/2013
201315006 2642.06-00 Special Rules for Certain Inter Vivos Transfers 04/12/2013
201315006 9100.00-00 Extension of Time for Making Certain Elections 04/12/2013
201315005 2642.00-00 Inclusion Ratio 04/12/2013
201315005 9100.00-00 Extension of Time for Making Certain Elections 04/12/2013
201315004 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 04/12/2013
201315003 1362.04-00 Inadvertent Terminations 04/12/2013
201315002 9100.22-00 Other 04/12/2013
201315002 1502.21-00 Consolidated Net Operating Loss Deduction 04/12/2013

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