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
201144010 468A.01-00 In General 11/04/2011
201144009 1362.01-02 Election After Termination 11/04/2011
201144008 468A.04-02 Revised Schedules 11/04/2011
201144007 856.00-00 Definition of Real Estate Investment Trust 11/04/2011
201144007 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011
201144006 118.00-00 Contributions to the Capital of a Corporation 11/04/2011
201144006 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 11/04/2011
201144005 453B.01-00 In General 11/04/2011
201144005 453.10-03 Special Rules 11/04/2011
201144004 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 11/04/2011
201144004 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011
201144003 1361.00-00 Definitions 11/04/2011
201144003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/04/2011
201144003 1362.00-00 Election by Small Business Corporation 11/04/2011
201144002 1361.00-00 Definitions 11/04/2011
201144002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/04/2011
201144002 1362.00-00 Election by Small Business Corporation 11/04/2011
201144001 2702.02-02 Personal Residence in Trust 11/04/2011
201143035 501.32-00 Income Inures v. does Not Inure to Private Individual 10/28/2011
201143034 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 10/28/2011
201143033 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/28/2011
201143032 414.09-00 Certain Employee Contributions 10/28/2011
201143031 408.03-00 Rollover Contributions 10/28/2011
201143030 408.03-00 Rollover Contributions 10/28/2011
201143029 408.03-00 Rollover Contributions 10/28/2011

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