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
200622044 901.10-00 Minimum Holding Period 06/02/2006
200622044 901.01-03 Definition of Income Tax 06/02/2006
200622043 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 06/02/2006
200622042 2601.00-00 Tax On Generation Skipping Transfers 06/02/2006
200622041 1362.01-03 Late Elections 06/02/2006
200622040 1362.01-03 Late Elections 06/02/2006
200622039 1362.01-03 Late Elections 06/02/2006
200622038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/02/2006
200622037 1362.01-03 Late Elections 06/02/2006
200622036 1362.01-03 Late Elections 06/02/2006
200622035 355.01-01 Split-Off 06/02/2006
200622035 368.04-00 Assets for Control of Transferee (Type "D") 06/02/2006
200622034 1362.01-03 Late Elections 06/02/2006
200622033 1362.01-03 Late Elections 06/02/2006
200622032 9100.22-00 Other 06/02/2006
200622032 1502.98-05 Apportionment 06/02/2006
200622031 9100.22-00 Other 06/02/2006
200622031 382.12-16 Controlled Groups 06/02/2006
200622030 2642.00-00 Inclusion Ratio 06/02/2006
200622029 2642.00-00 Inclusion Ratio 06/02/2006
200622028 9100.22-00 Other 06/02/2006
200622027 162.36-05 Outside Directors 06/02/2006
200622026 9100.22-00 Other 06/02/2006
200622026 992.02-00 Election 06/02/2006
200622025 1361.01-04 More than One Class of Stock 06/02/2006