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
200418032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/30/2004
200418031 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418030 1362.01-03 Late Elections 04/30/2004
200418029 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418028 7701.03-00 Association v. Trust 04/30/2004
200418028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 04/30/2004
200418027 1362.01-03 Late Elections 04/30/2004
200418026 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418025 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418024 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418023 1362.01-03 Late Elections 04/30/2004
200418022 9100.09-00 Section 442; Accounting Periods 04/30/2004
200418021 2642.00-00 Inclusion Ratio 04/30/2004
200418021 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418020 423.00-00 Employee Stock Purchase Plans 04/30/2004
200418019 2642.01-00 Inclusion Ratio Defined 04/30/2004
200418019 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418018 115.00-00 Income of States, Municipalities, etc. 04/30/2004
200418017 83.07-00 Certain Exchanges 04/30/2004
200418016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004

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