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
200302030 355.01-01 Split-Off 01/10/2003
200302029 2518.01-00 Requirements for a Qualified Disclaimer 01/10/2003
200302029 2518.02-00 Disclaimer of Less than an Entire Interest 01/10/2003
200302029 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 01/10/2003
200302029 2055.12-10 Reformations of Nonqualifying Interests 01/10/2003
200302028 468A.04-02 Revised Schedules 01/10/2003
200302028 468A.03-04 Formulas or Other Methods 01/10/2003
200302027 468A.04-02 Revised Schedules 01/10/2003
200302027 468A.03-04 Formulas or Other Methods 01/10/2003
200302026 1362.01-03 Late Elections 01/10/2003
200302026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2003
200302025 1362.01-03 Late Elections 01/10/2003
200302024 1362.02-03 Passive Investment Income 01/10/2003
200302023 468A.04-02 Revised Schedules 01/10/2003
200302023 468A.03-04 Formulas or Other Methods 01/10/2003
200302022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/10/2003
200302021 468A.04-02 Revised Schedules 01/10/2003
200302021 468A.03-04 Formulas or Other Methods 01/10/2003
200302020 1362.01-03 Late Elections 01/10/2003
200302019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2003
200302018 na (pulled) 01/10/2003
200302017 2632.01-00 Time and Manner of Allocation 01/10/2003
200302017 9100.00-00 Extension of Time for Making Certain Elections 01/10/2003
200302016 162.04-02 Insurance 01/10/2003
200302015 457.05-03 Tax Exempt Organization 01/10/2003