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
200423012 162.36-05 Outside Directors 06/04/2004
200423011 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004
200423010 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004
200423009 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004
200423008 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004
200423007 9100.22-00 Other 06/04/2004
200423007 1503.04-00 Dual Consolidated Loss 06/04/2004
200423006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/04/2004
200423006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/04/2004
200423006 2601.00-00 Tax On Generation Skipping Transfers 06/04/2004
200423005 1362.01-00 Eligible v. Ineligible 06/04/2004
200423004 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004
200423003 9100.22-00 Other 06/04/2004
200423003 1503.04-04 Dual Resident Corporation 06/04/2004
200423002 1362.01-00 Eligible v. Ineligible 06/04/2004
200423001 9999.98-00 Not Able to Identify Under Present List 06/04/2004
200422060 414.07-00 Governmental Plan 05/28/2004
200422059 412.06-00 Minimum Funding Waiver 05/28/2004
200422059 4971.02-00 Additional Tax 05/28/2004
200422058 408.03-00 Rollover Contributions 05/28/2004
200422057 408.03-00 Rollover Contributions 05/28/2004
200422056 404A.00-00 Deduction for Certain Foreign Deferred Compensation Plans 05/28/2004
200422055 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 05/28/2004
200422054 408.03-00 Rollover Contributions 05/28/2004
200422053 408.03-00 Rollover Contributions 05/28/2004