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
200247012 7871.03-00 Tax Exempt Bonds 11/22/2002
200247011 1362.01-03 Late Elections 11/22/2002
200247010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2002
200247009 2642.00-00 Inclusion Ratio 11/22/2002
200247009 9100.00-00 Extension of Time for Making Certain Elections 11/22/2002
200247008 2642.00-00 Inclusion Ratio 11/22/2002
200247008 9100.00-00 Extension of Time for Making Certain Elections 11/22/2002
200247007 2032.00-00 Alternate Valuation 11/22/2002
200247007 9100.00-00 Extension of Time for Making Certain Elections 11/22/2002
200247006 101.01-02 Transfer for Consideration 11/22/2002
200247005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2002
200247005 1362.04-00 Inadvertent Terminations 11/22/2002
200247004 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/22/2002
200247003 355.01-00 Spin-Off 11/22/2002
200247002 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 11/22/2002
200247002 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 11/22/2002
200247001 2031.00-00 Definition 11/22/2002
200247001 691.03-00 Deduction for Estate Tax 11/22/2002
200246037 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 11/15/2002
200246036 4942.03-05 Qualifying Distribution 11/15/2002
200246036 4944.03-00 Exception for Program-Related Investments 11/15/2002
200246035 507.00-00 Termination of Private Foundation Status 11/15/2002
200246034 4971.02-00 Additional Tax 11/15/2002
200246033 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 11/15/2002
200246032 512.10-00 Modifications 11/15/2002

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