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
200409034 311.00-00 Taxability of Corporation on Distribution 02/27/2004
200409033 61.00-00 Gross Income v. Not Gross Income 02/27/2004
200409033 7701.00-00 Definitions 02/27/2004
200409033 6041.00-00 Information at Source 02/27/2004
200409032 1362.01-03 Late Elections 02/27/2004
200409031 9100.04-00 Section 168; MACRS 02/27/2004
200409030 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/27/2004
200409030 337.16-00 Loss Disallowance 02/27/2004
200409030 1502.20-00 Loss Disallowance Rule 02/27/2004
200409029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2004
200409028 2642.00-00 Inclusion Ratio 02/27/2004
200409028 9100.00-00 Extension of Time for Making Certain Elections 02/27/2004
200409027 355.01-01 Split-Off 02/27/2004
200409027 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2004
200409026 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 02/27/2004
200409026 2632.01-00 Time and Manner of Allocation 02/27/2004
200409026 9100.00-00 Extension of Time for Making Certain Elections 02/27/2004
200409025 9114.03-24 Luxembourg 02/27/2004
200409024 355.01-01 Split-Off 02/27/2004
200409024 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2004
200409023 1362.04-00 Inadvertent Terminations 02/27/2004
200409022 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 02/27/2004
200409022 9114.03-19 Ireland 02/27/2004
200409021 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2004
200409021 332.00-00 Complete Liquidation of Subsidiaries 02/27/2004

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