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
201239009 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 09/28/2012
201239008 170.14-00 Qualified Conservation Contribution 09/28/2012
201239007 6330.00-00 Collection Due Process - Levy 09/28/2012
201239006 860.03-00 Adjustments 09/28/2012
201239005 9100.22-00 Other 09/28/2012
201239005 9114.03-06 Canada 09/28/2012
201239004 475.08-00 Securities Traders 09/28/2012
201239004 9100.00-00 Extension of Time for Making Certain Elections 09/28/2012
201239004 9100.10-01 Accounting Methods 09/28/2012
201239003 368.00-00 Definitions Relating to Corporate Reorganizations 09/28/2012
201239003 368.06-00 Change in Identity, etc. (Type "F") 09/28/2012
201239002 468A.01-00 In General 09/28/2012
201239001 1362.00-00 Election by Small Business Corporation 09/28/2012
201239001 1362.04-00 Inadvertent Terminations 09/28/2012
201238032 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 09/21/2012
201238031 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/21/2012
201238030 412.00-00 Minimum Funding Standards 09/21/2012
201238029 408.03-00 Rollover Contributions 09/21/2012
201238028 6020.00-00 Returns Prepared for or Executed by Secretary 09/21/2012
201238028 6651.22-00 Increase in Penalty for Fraudulent Failure to File 09/21/2012
201238028 6651.07-00 Voluntary Filing of Late Return 09/21/2012
201238028 6501.03-03 Date Limitations Begin 09/21/2012
201238028 6501.06-00 Return Not Filed--Exception to Period of Limitations 09/21/2012
201238027 1031.02-00 Like Kind Property 09/21/2012
201238027 1031.05-00 Deferred Exchanges 09/21/2012

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