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
201250018 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/14/2012
201250018 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 12/14/2012
201250018 9100.00-00 Extension of Time for Making Certain Elections 12/14/2012
201250017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/14/2012
201250017 1502.75-00 Filing Requirements 12/14/2012
201250017 1502.75-11 Common Parent No Longer in Existence 12/14/2012
201250016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/14/2012
201250016 7701.00-00 Definitions 12/14/2012
201250015 9100.00-00 Extension of Time for Making Certain Elections 12/14/2012
201250014 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 12/14/2012
201250013 1362.04-00 Inadvertent Terminations 12/14/2012
201250013 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 12/14/2012
201250012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/14/2012
201250012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/14/2012
201250011 1362.00-00 Election by Small Business Corporation 12/14/2012
201250011 1362.01-03 Late Elections 12/14/2012
201250010 337.16-02 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations; Loss Disallowance; Allowable Worthless Stock Loss 12/14/2012
201250009 1382.00-00 Taxable Income of Cooperatives 12/14/2012
201250009 199.06-00 Agricultural and Horticultural Cooperatives 12/14/2012
201250008 856.04-00 Rents From Real Property 12/14/2012
201250007 468A.04-02 Revised Schedules 12/14/2012
201250006 468A.04-02 Revised Schedules 12/14/2012
201250005 2631.00-00 GST Exemption 12/14/2012
201250004 368.06-00 Change in Identity, etc. (Type "F") 12/14/2012
201250004 368.04-00 Assets for Control of Transferee (Type "D") 12/14/2012

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