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
201230022 6427.00-00 Fuels Not Used for Taxable Purposes 07/27/2012
201230021 46.06-02 R 1990 Special Rule for Ratable Flow-Through 07/27/2012
201230021 46.06-06 R 1990 Ratable Portion 07/27/2012
201230021 48A.00-00 Qualifying Advanced Coal Project Credit 07/27/2012
201230020 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 07/27/2012
201230020 7701.03-06 Liquidating Trusts 07/27/2012
201230019 115.00-00 Income of States, Municipalities, etc. 07/27/2012
201230018 9100.22-00 Other 07/27/2012
201230017 115.00-00 Income of States, Municipalities, etc. 07/27/2012
201230016 1362.01-03 Late Elections 07/27/2012
201230015 1362.01-03 Late Elections 07/27/2012
201230014 7701.00-00 Definitions 07/27/2012
201230014 7701.03-00 Association v. Trust 07/27/2012
201230014 7701.03-06 Liquidating Trusts 07/27/2012
201230013 7701.00-00 Definitions 07/27/2012
201230012 9100.22-00 Other 07/27/2012
201230012 9114.03-06 Canada 07/27/2012
201230011 168.36-00 Additional First Year Depreciation 07/27/2012
201230010 7701.00-00 Definitions 07/27/2012
201230010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/27/2012
201230009 7702.00-00 Life Insurance Contract Defined 07/27/2012
201230009 7702.01-00 Definition 07/27/2012
201230009 7702.02-00 Cash Value Accumulation Test 07/27/2012
201230009 807.03-04 Prevailing Commissioners' Standard Tables 07/27/2012
201230008 357.02-02 Exceptions 07/27/2012