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
200632016 7701.00-00 Definitions 08/11/2006
200632015 61.09-01 Claim of Right 08/11/2006
200632014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/11/2006
200632014 355.02-00 Non Pro Rata Distributions, etc. 08/11/2006
200632014 368.00-00 Definitions Relating to Corporate Reorganizations 08/11/2006
200632014 368.04-00 Assets for Control of Transferee (Type "D") 08/11/2006
200632013 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/11/2006
200632012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2006
200632011 168.24-01 Normalization Rules 08/11/2006
200632010 168.24-01 Normalization Rules 08/11/2006
200632010 46.06-00 Limitation In Case of Certain Regulated Companies 08/11/2006
200632009 2642.01-00 Inclusion Ratio Defined 08/11/2006
200632009 9100.00-00 Extension of Time for Making Certain Elections 08/11/2006
200632008 368.04-00 Assets for Control of Transferee (Type "D") 08/11/2006
200632008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/11/2006
200632007 9100.09-00 Section 442; Accounting Periods 08/11/2006
200632006 167.22-01 Normalization Rules 08/11/2006
200632005 61.40-00 Governmental Benefits and Subsidies 08/11/2006
200632004 1361.01-04 More than One Class of Stock 08/11/2006
200632003 2601.03-01 Irrevocable Trusts 08/11/2006
200632002 2601.03-01 Irrevocable Trusts 08/11/2006
200632001 1362.04-00 Inadvertent Terminations 08/11/2006
200631029 263A.04-05 Simplified Production Method 08/04/2006
200631029 263A.04-05 Simplified Production Method 08/04/2006
200631028 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/04/2006