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
200609023 408.03-00 Rollover Contributions 03/03/2006
200609022 408.03-00 Rollover Contributions 03/03/2006
200609021 9100.00-00 Extension of Time for Making Certain Elections 03/03/2006
200609020 408.03-00 Rollover Contributions 03/03/2006
200609019 408.03-00 Rollover Contributions 03/03/2006
200609018 263A.03-01 Direct Costs 03/03/2006
200609018 263A.03-02 Indirect Costs 03/03/2006
200609018 263A.04-04 Administrative, Service, or Support Activities Allocation Methods 03/03/2006
200609017 9100.22-00 Other 03/03/2006
200609017 897.05-00 Distributions of U.S. Real Property Interest By Foreign Corporation 03/03/2006
200609016 7701.00-00 Definitions 03/03/2006
200609016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609015 162.36-02 Covered Employees 03/03/2006
200609014 61.00-00 Gross Income v. Not Gross Income 03/03/2006
200609014 468B.01-00 In General 03/03/2006
200609014 6041.00-00 Information at Source 03/03/2006
200609013 7701.00-00 Definitions 03/03/2006
200609013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609012 9100.22-00 Other 03/03/2006
200609012 1503.04-04 Dual Resident Corporation 03/03/2006
200609011 7701.00-00 Definitions 03/03/2006
200609011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609010 7701.00-00 Definitions 03/03/2006
200609010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609009 7701.00-00 Definitions 03/03/2006