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
200709065 4942.04-00 Other Definitions 03/02/2007
200709065 4943.03-00 Definition of Excess Business Holdings 03/02/2007
200709064 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/02/2007
200709063 168.20-00 Classification of Property 03/02/2007
200709062 9999.00-00 Miscellaneous Issues 03/02/2007
200709061 3231.01-00 Employers v. Not Employers 03/02/2007
200709060 3231.01-00 Employers v. Not Employers 03/02/2007
200709059 7701.00-00 Definitions 03/02/2007
200709059 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709058 468A.03-04 Formulas or Other Methods 03/02/2007
200709058 468A.04-02 Revised Schedules 03/02/2007
200709057 468A.03-04 Formulas or Other Methods 03/02/2007
200709057 468A.04-02 Revised Schedules 03/02/2007
200709056 3121.01-11 Supplemental Unemployment Benefit Plans 03/02/2007
200709055 118.01-02 Nonshareholder Contributions 03/02/2007
200709055 118.02-00 Contributions in Aid of Construction 03/02/2007
200709054 367.00-00 Foreign Corporations 03/02/2007
200709054 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 03/02/2007
200709053 1502.21-00 Consolidated Net Operating Loss Deduction 03/02/2007
200709053 9100.22-00 Other 03/02/2007
200709052 1502.21-00 Consolidated Net Operating Loss Deduction 03/02/2007
200709052 9100.22-00 Other 03/02/2007
200709051 1362.04-00 Inadvertent Terminations 03/02/2007
200709050 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/02/2007
200709050 355.01-00 Spin-Off 03/02/2007