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
201217013 1362.00-00 Election by Small Business Corporation 04/27/2012
201217012 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012
201217012 2642.00-00 Inclusion Ratio 04/27/2012
201217011 2642.00-00 Inclusion Ratio 04/27/2012
201217011 2652.01-02 Special Election for QTIP 04/27/2012
201217011 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012
201217010 1362.04-00 Inadvertent Terminations 04/27/2012
201217009 1362.01-00 Eligible v. Ineligible 04/27/2012
201217009 1362.01-02 Election After Termination 04/27/2012
201217009 1362.02-00 Termination of Election 04/27/2012
201217009 1362.02-02 Ceases to be Small Business Corporation 04/27/2012
201217009 1362.04-00 Inadvertent Terminations 04/27/2012
201217009 1362.00-00 Election by Small Business Corporation 04/27/2012
201217008 1362.04-00 Inadvertent Terminations 04/27/2012
201217007 1362.01-03 Late Elections 04/27/2012
201217006 1362.04-00 Inadvertent Terminations 04/27/2012
201217006 1362.00-00 Election by Small Business Corporation 04/27/2012
201217005 7704.03-00 Qualifying Income 04/27/2012
201217004 163.03-03 Investment Income and Expenses 04/27/2012
201217004 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012
201217003 163.03-02 Investment Interest 04/27/2012
201217003 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012
201217002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2012
201217001 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/27/2012
201216050 408.03-00 Rollover Contributions 04/20/2012